https://www.taxtmi.com/caselaws?id=120001 Vegetable oil cleared in the domestic market by a unit authorised only to export deoiled cake was treated as akin to DTA goods, because no export permission covered the oil and no customs or central excise concession had been obtained on the inputs or machinery. The attempt to levy duty on the basis of a notional customs-linked valuation under Notification No. 8/97, as amended, was not sustained on these facts. The demand on the DTA sale of vegetable oil was therefore held unsustainable, and the setting aside of the demand by the lower appellate authority was upheld. en-us Fri, 22 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 11:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120001 Vegetable oil cleared in the domestic market by a unit authorised only to export deoiled cake was treated as akin to DTA goods, because no export permission covered the oil and no customs or central excise concession had been obtained on the inputs or machinery. The attempt to levy duty on the basis of a notional customs-linked valuation under Notification No. 8/97, as amended, was not sustained on these facts. The demand on the DTA sale of vegetable oil was therefore held unsustainable, and the setting aside of the demand by the lower appellate authority was upheld. Case-Laws Central Excise Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120001