https://www.taxtmi.com/caselaws?id=115018 The Tribunal clarified that Customs duty is payable when goods allowed to be sold in India are not excisable under Notification 53/97-Cus. Central Excise duty equivalent to the aggregate of Customs duty payable on such articles must be paid for excisable goods removed by a 100% EOU under the proviso to Section 3(1) of the Central Excise Act. The calculation of the differential duty should consider duty already paid versus duty leviable, including the benefit of Notification 2/95. The Tribunal emphasized the importance of considering the cum-duty price for goods sold in India to ensure accurate duty calculation. The appeal was partly allowed based on these findings. en-us Mon, 31 Jan 2005 00:00:00 +0530 Wed, 23 May 2012 10:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115018 The Tribunal clarified that Customs duty is payable when goods allowed to be sold in India are not excisable under Notification 53/97-Cus. Central Excise duty equivalent to the aggregate of Customs duty payable on such articles must be paid for excisable goods removed by a 100% EOU under the proviso to Section 3(1) of the Central Excise Act. The calculation of the differential duty should consider duty already paid versus duty leviable, including the benefit of Notification 2/95. The Tribunal emphasized the importance of considering the cum-duty price for goods sold in India to ensure accurate duty calculation. The appeal was partly allowed based on these findings. Case-Laws Central Excise Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115018