https://www.taxtmi.com/caselaws?id=249979 Advance DTA clearances by a 100% EOU under para 6.8(k) of the Foreign Trade Policy were held prima facie not to qualify for concessional duty under Notification No. 23/2003-C.E. because the notification was read as limited to DTA clearances under other specified sub-paras and exemption conditions had to be strictly satisfied. The Tribunal also noted that the DTA goods and exported goods were prima facie different, and that the value-based entitlement could not be worked out in advance against future exports. On the stay application, the appellant did not establish a sufficient prima facie case for complete waiver of pre-deposit, including on limitation, so conditional deposit was directed with interim protection for interest and penalty. en-us Mon, 08 Oct 2012 00:00:00 +0530 Tue, 29 Jul 2014 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249979 Advance DTA clearances by a 100% EOU under para 6.8(k) of the Foreign Trade Policy were held prima facie not to qualify for concessional duty under Notification No. 23/2003-C.E. because the notification was read as limited to DTA clearances under other specified sub-paras and exemption conditions had to be strictly satisfied. The Tribunal also noted that the DTA goods and exported goods were prima facie different, and that the value-based entitlement could not be worked out in advance against future exports. On the stay application, the appellant did not establish a sufficient prima facie case for complete waiver of pre-deposit, including on limitation, so conditional deposit was directed with interim protection for interest and penalty. Case-Laws Central Excise Mon, 08 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249979