https://www.taxtmi.com/caselaws?id=125003 Clearance of cement to a Special Economic Zone was treated as export for this dispute because an SEZ is regarded as outside the domestic tariff area. On that basis, the final product was not treated as goods exempt from the whole of excise duty or chargeable at nil rate, so the proviso in Notification No. 67/95-C.E. did not plainly apply to clinker used in the cement. The appellants therefore established a prima facie case against the duty demand at the pre-deposit stage, and waiver of pre-deposit with stay of recovery was granted for the duty and penalty demands. en-us Wed, 22 Oct 2008 00:00:00 +0530 Thu, 18 Oct 2012 10:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125003 Clearance of cement to a Special Economic Zone was treated as export for this dispute because an SEZ is regarded as outside the domestic tariff area. On that basis, the final product was not treated as goods exempt from the whole of excise duty or chargeable at nil rate, so the proviso in Notification No. 67/95-C.E. did not plainly apply to clinker used in the cement. The appellants therefore established a prima facie case against the duty demand at the pre-deposit stage, and waiver of pre-deposit with stay of recovery was granted for the duty and penalty demands. Case-Laws Central Excise Wed, 22 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125003