https://www.taxtmi.com/caselaws?id=220015 DTA clearances by a 100% export oriented unit were treated as assessable on the basis of 50% of the aggregate duties of customs, as the point was already covered by binding Supreme Court precedent in favour of the assessee. The Tribunal also accepted official clarification that, under the applicable export policy and Handbook of Procedures, manufactured goods could be cleared into the Domestic Tariff Area to the extent permitted by policy, not only the item specifically identified by the department. On that basis, concessional benefit under Notification No. 2/1995-CE was allowed for the disputed clearances. en-us Mon, 09 Jul 2012 00:00:00 +0530 Fri, 04 Jan 2013 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220015 DTA clearances by a 100% export oriented unit were treated as assessable on the basis of 50% of the aggregate duties of customs, as the point was already covered by binding Supreme Court precedent in favour of the assessee. The Tribunal also accepted official clarification that, under the applicable export policy and Handbook of Procedures, manufactured goods could be cleared into the Domestic Tariff Area to the extent permitted by policy, not only the item specifically identified by the department. On that basis, concessional benefit under Notification No. 2/1995-CE was allowed for the disputed clearances. Case-Laws Central Excise Mon, 09 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220015