https://www.taxtmi.com/caselaws?id=125991 DTA clearances by a 100% EOU remained eligible for Notification No. 2/95-C.E. where the goods were sold within the permitted DTA limit and fell within the expression "allowed to be sold in India." The Tribunal followed the Supreme Court view that such sales do not lose exemption merely because they are also reckoned for export obligation under Para 9.10(b) of the EXIM Policy 1997-2002. No additional restriction could be read into the notification to deny the benefit, though the assessee still had to satisfy the notification's mandatory conditions. en-us Mon, 02 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 11:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125991 DTA clearances by a 100% EOU remained eligible for Notification No. 2/95-C.E. where the goods were sold within the permitted DTA limit and fell within the expression "allowed to be sold in India." The Tribunal followed the Supreme Court view that such sales do not lose exemption merely because they are also reckoned for export obligation under Para 9.10(b) of the EXIM Policy 1997-2002. No additional restriction could be read into the notification to deny the benefit, though the assessee still had to satisfy the notification's mandatory conditions. Case-Laws Central Excise Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125991