https://www.taxtmi.com/caselaws?id=108051 Clearances by a 100% Export Oriented Unit to a domestic buyer for manufacture of goods ultimately exported were treated as not liable to duty where the material facts were undisputed and the goods were actually exported. The dispute turned only on non-compliance with Chapter X procedure and absence of CT-2 certificates, but those procedural lapses did not defeat the substantive exemption. Following the assessee's earlier case on the same removals for ultimate export, the duty demand was held unsustainable and relief was granted to the assessee. en-us Wed, 08 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 15:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108051 Clearances by a 100% Export Oriented Unit to a domestic buyer for manufacture of goods ultimately exported were treated as not liable to duty where the material facts were undisputed and the goods were actually exported. The dispute turned only on non-compliance with Chapter X procedure and absence of CT-2 certificates, but those procedural lapses did not defeat the substantive exemption. Following the assessee's earlier case on the same removals for ultimate export, the duty demand was held unsustainable and relief was granted to the assessee. Case-Laws Central Excise Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108051