https://www.taxtmi.com/circulars?id=424 The Board clarifies that clearances by 100% EOUs to the domestic tariff area remain chargeable to duty under Section 3(1) of the Central Excise Act even where such goods were "not allowed" to be sold in India; the proviso to Section 3(1) does not remove main chargeability. The circular notes a legislative amendment replacing "allowed to be sold" with "brought to any other place" and directs corrective action against interpretations treating these clearances as leviable only under the Customs Act. en-us Wed, 13 Feb 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=424 The Board clarifies that clearances by 100% EOUs to the domestic tariff area remain chargeable to duty under Section 3(1) of the Central Excise Act even where such goods were "not allowed" to be sold in India; the proviso to Section 3(1) does not remove main chargeability. The circular notes a legislative amendment replacing "allowed to be sold" with "brought to any other place" and directs corrective action against interpretations treating these clearances as leviable only under the Customs Act. Circulars Central Excise Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=424