https://www.taxtmi.com/caselaws?id=120201 Duty on DTA clearances by a 100% export oriented unit is to be computed under Notification No. 2/95-C.E. read with the proviso to Section 3(1) of the Central Excise Act, by reference to customs duties under Section 12 of the Customs Act and notifications issued under Section 25(1). A conditional exemption notification applicable to like goods must be taken into account in that computation, including for exclusion of countervailing duty. The competing view that the notification could not apply because the goods were treated as imported goods was rejected, and the benefit of the exemption was sustained. en-us Tue, 07 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 15:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120201 Duty on DTA clearances by a 100% export oriented unit is to be computed under Notification No. 2/95-C.E. read with the proviso to Section 3(1) of the Central Excise Act, by reference to customs duties under Section 12 of the Customs Act and notifications issued under Section 25(1). A conditional exemption notification applicable to like goods must be taken into account in that computation, including for exclusion of countervailing duty. The competing view that the notification could not apply because the goods were treated as imported goods was rejected, and the benefit of the exemption was sustained. Case-Laws Central Excise Tue, 07 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120201