https://www.taxtmi.com/caselaws?id=264054 The Tribunal upheld the demand for Additional Duty of Excise on tobacco products from the appellant, ruling that clearances to SEZ could not be considered exports during the relevant period. The exemption under Notification No. 58/2003-CE did not cover the Additional Duty of Excise imposed by the Finance Act, 2005. The appellant's argument that clearances to SEZ should be treated as exports was rejected, as the relevant provisions equating SEZ clearances to exports were not applicable. The appeal was dismissed, and the demand for Additional Duty of Excise was confirmed. en-us Thu, 16 Jul 2015 00:00:00 +0530 Mon, 15 Feb 2016 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264054 The Tribunal upheld the demand for Additional Duty of Excise on tobacco products from the appellant, ruling that clearances to SEZ could not be considered exports during the relevant period. The exemption under Notification No. 58/2003-CE did not cover the Additional Duty of Excise imposed by the Finance Act, 2005. The appellant's argument that clearances to SEZ should be treated as exports was rejected, as the relevant provisions equating SEZ clearances to exports were not applicable. The appeal was dismissed, and the demand for Additional Duty of Excise was confirmed. Case-Laws Central Excise Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264054