https://www.taxtmi.com/caselaws?id=106841 An amended exemption notification for 100% EOU domestic tariff area clearances was read to require duty parity with domestic manufacture by including duties leviable under the Central Excise law or any other law in force. That wording was treated as wide enough to cover additional duty under the Textiles and Textile Articles Act, 1978, so the later amendment displaced reliance on the separate 1991 exemption notification for such clearances. A prior Board circular could not override the amended notification, while the later circular was treated only as a clarification of the correct legal position. The practical effect was that additional duty of excise remained payable on the DTA clearances. en-us Wed, 17 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 18:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106841 An amended exemption notification for 100% EOU domestic tariff area clearances was read to require duty parity with domestic manufacture by including duties leviable under the Central Excise law or any other law in force. That wording was treated as wide enough to cover additional duty under the Textiles and Textile Articles Act, 1978, so the later amendment displaced reliance on the separate 1991 exemption notification for such clearances. A prior Board circular could not override the amended notification, while the later circular was treated only as a clarification of the correct legal position. The practical effect was that additional duty of excise remained payable on the DTA clearances. Case-Laws Central Excise Wed, 17 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106841