https://www.taxtmi.com/caselaws?id=219992 Duty on EOU clearances was computed on the basis of the applicable customs-duty structure, and the revenue challenge on the calculation method was rejected in line with binding Supreme Court authority. The document also explains that DTA clearances of manufactured goods by a 100% EOU were held eligible for concessional duty under the notification because the Development Commissioner clarified, under the Handbook of Procedures, that such goods could be cleared to the DTA in totality rather than item by item. On that basis, the concession was sustained and the assessee's duty benefit was upheld. en-us Wed, 08 Feb 2012 00:00:00 +0530 Mon, 05 Aug 2013 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219992 Duty on EOU clearances was computed on the basis of the applicable customs-duty structure, and the revenue challenge on the calculation method was rejected in line with binding Supreme Court authority. The document also explains that DTA clearances of manufactured goods by a 100% EOU were held eligible for concessional duty under the notification because the Development Commissioner clarified, under the Handbook of Procedures, that such goods could be cleared to the DTA in totality rather than item by item. On that basis, the concession was sustained and the assessee's duty benefit was upheld. Case-Laws Central Excise Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219992