https://www.taxtmi.com/circulars?id=7588 Supreme Court clarification that the charging provision for the additional duty of customs is not Section 12 necessitated amendment of notifications so that excise on DTA clearances by EOUs and FTZs is computed using aggregate customs duties read with the relevant notification but capped by the statutory ceiling in the proviso to the Central Excise Act; excise payable is the lesser of the aggregate customs duties and the statutory ceiling, effective from 16 September 1999. en-us Fri, 24 Sep 1999 00:00:00 +0530 Tue, 15 Sep 2009 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7588 Supreme Court clarification that the charging provision for the additional duty of customs is not Section 12 necessitated amendment of notifications so that excise on DTA clearances by EOUs and FTZs is computed using aggregate customs duties read with the relevant notification but capped by the statutory ceiling in the proviso to the Central Excise Act; excise payable is the lesser of the aggregate customs duties and the statutory ceiling, effective from 16 September 1999. Circulars Central Excise Fri, 24 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7588