https://www.taxtmi.com/circulars?id=1555 All goods manufactured by a 100% EOU and cleared into the DTA before final debonding are chargeable to duty under the proviso to Section 3(1) of the Central Excise Act, 1944; goods of 100% EOUs cannot be assessed under the main section 3(1). The Board has withdrawn its earlier circular of 13-2-2002, accepts the Tribunal's larger bench decision, directs payment of duty on finished goods and appropriate duty on bonded capital goods and raw materials before debonding, and requires publicity and reporting of implementation difficulties. en-us Mon, 05 Jan 2004 00:00:00 +0530 Mon, 02 Mar 2009 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1555 All goods manufactured by a 100% EOU and cleared into the DTA before final debonding are chargeable to duty under the proviso to Section 3(1) of the Central Excise Act, 1944; goods of 100% EOUs cannot be assessed under the main section 3(1). The Board has withdrawn its earlier circular of 13-2-2002, accepts the Tribunal's larger bench decision, directs payment of duty on finished goods and appropriate duty on bonded capital goods and raw materials before debonding, and requires publicity and reporting of implementation difficulties. Circulars Customs Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1555