https://www.taxtmi.com/caselaws?id=170539 A 100% EOU making DTA clearances under paragraph 6.8(h) of the Foreign Trade Policy could claim Sl. No. 1 of Notification No. 23/2003-C.E. because that entry applies to goods manufactured in an EOU and brought into India in accordance with the Policy, subject only to its own condition that the goods are not exempt from sales tax or VAT. Sl. No. 2 was treated as limited to DTA clearances within the entitlement under paragraph 6.8(a), (d), (e) and (g), and no restriction was read into Sl. No. 1 from that entry or from the Development Commissioner's limit. On that basis, a prima facie case for waiver of pre-deposit was made out and stay was granted. en-us Mon, 09 Dec 2013 00:00:00 +0530 Mon, 01 Jun 2015 17:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170539 A 100% EOU making DTA clearances under paragraph 6.8(h) of the Foreign Trade Policy could claim Sl. No. 1 of Notification No. 23/2003-C.E. because that entry applies to goods manufactured in an EOU and brought into India in accordance with the Policy, subject only to its own condition that the goods are not exempt from sales tax or VAT. Sl. No. 2 was treated as limited to DTA clearances within the entitlement under paragraph 6.8(a), (d), (e) and (g), and no restriction was read into Sl. No. 1 from that entry or from the Development Commissioner's limit. On that basis, a prima facie case for waiver of pre-deposit was made out and stay was granted. Case-Laws Central Excise Mon, 09 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170539