https://www.taxtmi.com/caselaws?id=259619 A 100% Export Oriented Unit supplying nutritious food under the World Food Programme project was not liable to excise duty where the supplies were shown to have been distributed free of cost to economically weaker sections and the prescribed certificates were produced. The relevant Exim Policy exempted such free supplies from duty, subject to documentary proof from the competent authorities of actual distribution under an approved programme. The Tribunal had recorded a factual finding that the goods were in fact distributed free of cost on the basis of duly produced certificates, and on that foundation the duty demand could not be sustained. en-us Fri, 08 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259619 A 100% Export Oriented Unit supplying nutritious food under the World Food Programme project was not liable to excise duty where the supplies were shown to have been distributed free of cost to economically weaker sections and the prescribed certificates were produced. The relevant Exim Policy exempted such free supplies from duty, subject to documentary proof from the competent authorities of actual distribution under an approved programme. The Tribunal had recorded a factual finding that the goods were in fact distributed free of cost on the basis of duly produced certificates, and on that foundation the duty demand could not be sustained. Case-Laws Central Excise Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259619