https://www.taxtmi.com/caselaws?id=118324 Wooden boxes manufactured by a 100% export-oriented unit and cleared to a domestic tariff area buyer under the Development Commissioner's permission qualified for concessional duty under Notification No. 8/97-C.E. The permission specifically covered domestic tariff area sale of the goods, and paragraph 6.9(b) of the Export and Import Policy merely treated the same supplies as deemed exports for export-performance purposes; it did not create a separate clearance route or remove the benefit attached to authorised domestic sale. On this construction, the later accounting of the supplies as deemed exports did not defeat eligibility for the exemption, and the differential duty demand was not sustainable. en-us Fri, 07 Jul 2006 00:00:00 +0530 Fri, 29 Jun 2012 18:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118324 Wooden boxes manufactured by a 100% export-oriented unit and cleared to a domestic tariff area buyer under the Development Commissioner's permission qualified for concessional duty under Notification No. 8/97-C.E. The permission specifically covered domestic tariff area sale of the goods, and paragraph 6.9(b) of the Export and Import Policy merely treated the same supplies as deemed exports for export-performance purposes; it did not create a separate clearance route or remove the benefit attached to authorised domestic sale. On this construction, the later accounting of the supplies as deemed exports did not defeat eligibility for the exemption, and the differential duty demand was not sustainable. Case-Laws Central Excise Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118324