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    <title>Leviability of Additional Excise Duty (Textile and Textile Articles) Act, 1978 in respect of DTA clearances of yarns made by 100% EOUs.</title>
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    <description>AED under the Textile and Textile Articles Act applies to yarns manufactured by a 100% export oriented unit and cleared into the domestic tariff area from indigenous raw materials; such DTA clearances attract both basic central excise duty and Additional Excise Duty by virtue of the proviso to Section 3(1) and the amendment expanding excise liability to duties leviable under other laws, aligning EOU liability with domestic manufacturers and permitting recovery where AED has not been collected.</description>
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    <pubDate>Thu, 19 Oct 2000 00:00:00 +0530</pubDate>
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      <description>AED under the Textile and Textile Articles Act applies to yarns manufactured by a 100% export oriented unit and cleared into the domestic tariff area from indigenous raw materials; such DTA clearances attract both basic central excise duty and Additional Excise Duty by virtue of the proviso to Section 3(1) and the amendment expanding excise liability to duties leviable under other laws, aligning EOU liability with domestic manufacturers and permitting recovery where AED has not been collected.</description>
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