https://www.taxtmi.com/caselaws?id=151348 Clearances of shrimp feed in the Domestic Tariff Area were treated as deemed exports where the unit was authorised to sell its entire production in India and the Development Commissioner accepted the clearances for discharge of export obligation and net foreign exchange earning requirements. On that basis, the Tribunal held that customs and excise authorities could not deny the benefit of Notification No. 2/95-C.E. merely because there were no corresponding physical exports or because DTA sales allegedly exceeded 50% of FOB export value. The demand was therefore unsustainable, and the notification benefit was allowed. en-us Thu, 04 Jun 2009 00:00:00 +0530 Thu, 03 Jan 2019 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151348 Clearances of shrimp feed in the Domestic Tariff Area were treated as deemed exports where the unit was authorised to sell its entire production in India and the Development Commissioner accepted the clearances for discharge of export obligation and net foreign exchange earning requirements. On that basis, the Tribunal held that customs and excise authorities could not deny the benefit of Notification No. 2/95-C.E. merely because there were no corresponding physical exports or because DTA sales allegedly exceeded 50% of FOB export value. The demand was therefore unsustainable, and the notification benefit was allowed. Case-Laws Customs Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151348