https://www.taxtmi.com/caselaws?id=121124 The Tribunal held that the exemption notification for SEZ units regarding the payment of additional duty, known as CVD equivalent to Central Excise duty on similar goods, did not apply to plastic materials reprocessed in SEZs. The explanation in the notification specifically excluded SEZ units from the exemption, and since no explicit provision for exemptions to goods produced in SEZs was included, the Tribunal upheld the exclusion and dismissed the appeals, affirming the Commissioner's order. en-us Sun, 25 Feb 2007 00:00:00 +0530 Thu, 26 Jul 2012 17:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121124 The Tribunal held that the exemption notification for SEZ units regarding the payment of additional duty, known as CVD equivalent to Central Excise duty on similar goods, did not apply to plastic materials reprocessed in SEZs. The explanation in the notification specifically excluded SEZ units from the exemption, and since no explicit provision for exemptions to goods produced in SEZs was included, the Tribunal upheld the exclusion and dismissed the appeals, affirming the Commissioner's order. Case-Laws Central Excise Sun, 25 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121124