https://www.taxtmi.com/caselaws?id=235866 The court ruled in favor of the petitioners, holding that 100% Export Oriented Units (EOUs) are entitled to the benefits of Exemption Notification No. 50/2003-C.E. for Domestic Tariff Area (DTA) clearances. The court emphasized that the notification applied to "any unit" in specified areas, including 100% EOUs. It directed the respondents to allow the exemption, refrain from demanding differential excise duty, and drop all proceedings against the petitioners, enabling them to make DTA clearances under the exemption notification. en-us Thu, 31 May 2012 00:00:00 +0530 Wed, 07 Aug 2013 07:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235866 The court ruled in favor of the petitioners, holding that 100% Export Oriented Units (EOUs) are entitled to the benefits of Exemption Notification No. 50/2003-C.E. for Domestic Tariff Area (DTA) clearances. The court emphasized that the notification applied to "any unit" in specified areas, including 100% EOUs. It directed the respondents to allow the exemption, refrain from demanding differential excise duty, and drop all proceedings against the petitioners, enabling them to make DTA clearances under the exemption notification. Case-Laws Customs Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235866