https://www.taxtmi.com/caselaws?id=209229 The Tribunal ruled in favor of M/s. Rishabh Instruments Pvt. Ltd., allowing their appeal against a duty demand for clearing goods to DTA without proper permission. The Tribunal held that the appellant was entitled to the concessional rate of duty under Notification No. 2/95-CE, as the Development Commissioner's office clarified that DTA sale entitlement is determined in totality. Additionally, the Tribunal found errors in the duty computation under the same notification, concluding that duty should be calculated based on 50% of each customs duty, not on aggregated duties. The appeal was allowed with any consequential relief necessary. en-us Tue, 01 Feb 2011 00:00:00 +0530 Wed, 27 May 2015 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209229 The Tribunal ruled in favor of M/s. Rishabh Instruments Pvt. Ltd., allowing their appeal against a duty demand for clearing goods to DTA without proper permission. The Tribunal held that the appellant was entitled to the concessional rate of duty under Notification No. 2/95-CE, as the Development Commissioner's office clarified that DTA sale entitlement is determined in totality. Additionally, the Tribunal found errors in the duty computation under the same notification, concluding that duty should be calculated based on 50% of each customs duty, not on aggregated duties. The appeal was allowed with any consequential relief necessary. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209229