https://www.taxtmi.com/caselaws?id=109816 A 100% export oriented unit cannot retain exemption for duty-free inputs when galvanised mild steel pipes are cleared into the domestic tariff area instead of being exported. The exemption under Notification No. 1/95-C.E. operated within the export-oriented scheme and did not permit home-market clearances without duty; duty was therefore payable on such domestic clearances despite the assessee's reliance on the view that galvanising is not manufacture under Section 2(f) of the Central Excise Act. The duty demand was sustained, while the penalty was reduced in light of the facts and circumstances. en-us Fri, 14 Mar 2003 00:00:00 +0530 Thu, 12 Apr 2012 11:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109816 A 100% export oriented unit cannot retain exemption for duty-free inputs when galvanised mild steel pipes are cleared into the domestic tariff area instead of being exported. The exemption under Notification No. 1/95-C.E. operated within the export-oriented scheme and did not permit home-market clearances without duty; duty was therefore payable on such domestic clearances despite the assessee's reliance on the view that galvanising is not manufacture under Section 2(f) of the Central Excise Act. The duty demand was sustained, while the penalty was reduced in light of the facts and circumstances. Case-Laws Central Excise Fri, 14 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109816