https://www.taxtmi.com/caselaws?id=248224 For computing a 100% export-oriented unit's entitlement to clear goods into the Domestic Tariff Area, deemed exports were held includible in the 50% FOB value base under paragraph 6.8 of the EXIM Policy 2002-2007. The analysis treated earlier binding High Court precedent as controlling and rejected the view that only physical exports could be counted. On that basis, denial of the entitlement, along with the related demand and penalties, was not sustainable, and consequential relief followed. en-us Tue, 22 Apr 2014 00:00:00 +0530 Fri, 05 Jun 2015 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248224 For computing a 100% export-oriented unit's entitlement to clear goods into the Domestic Tariff Area, deemed exports were held includible in the 50% FOB value base under paragraph 6.8 of the EXIM Policy 2002-2007. The analysis treated earlier binding High Court precedent as controlling and rejected the view that only physical exports could be counted. On that basis, denial of the entitlement, along with the related demand and penalties, was not sustainable, and consequential relief followed. Case-Laws Central Excise Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248224