https://www.taxtmi.com/caselaws?id=110179 A 100% export oriented unit may claim the benefit of Notification No. 2/95-C.E. for clearances made by stock transfer to another unit of the same company, because the exemption was not confined to sales alone and transfers to a domestic unit were covered. For such stock transfers, valuation must be examined under the applicable statutory valuation framework for goods cleared to the domestic tariff area. The matter was remanded for fresh merits-based adjudication, including valuation, and the restrictive departmental view was found unsustainable. en-us Mon, 20 Oct 2003 00:00:00 +0530 Sat, 14 Apr 2012 11:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110179 A 100% export oriented unit may claim the benefit of Notification No. 2/95-C.E. for clearances made by stock transfer to another unit of the same company, because the exemption was not confined to sales alone and transfers to a domestic unit were covered. For such stock transfers, valuation must be examined under the applicable statutory valuation framework for goods cleared to the domestic tariff area. The matter was remanded for fresh merits-based adjudication, including valuation, and the restrictive departmental view was found unsustainable. Case-Laws Central Excise Mon, 20 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110179