https://www.taxtmi.com/caselaws?id=174061 The Tribunal rejected the Revenue's appeal regarding the clearance of grey cotton fabrics by a 100% Export Oriented Unit in the Domestic Tariff Area under Notification No. 4/97-CE u/s 5A of the Central Excise Act, 1944. Citing legal precedents and a Ministry of Finance clarification, it was held that the goods should be cleared at the effective rate under exemption Notifications, not the tariff rate, as argued by the Revenue. The Tribunal emphasized that the Revenue cannot challenge the Ministry's clarification, leading to the rejection of the appeal. en-us Thu, 04 Sep 2008 00:00:00 +0530 Tue, 29 Sep 2015 14:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174061 The Tribunal rejected the Revenue's appeal regarding the clearance of grey cotton fabrics by a 100% Export Oriented Unit in the Domestic Tariff Area under Notification No. 4/97-CE u/s 5A of the Central Excise Act, 1944. Citing legal precedents and a Ministry of Finance clarification, it was held that the goods should be cleared at the effective rate under exemption Notifications, not the tariff rate, as argued by the Revenue. The Tribunal emphasized that the Revenue cannot challenge the Ministry's clarification, leading to the rejection of the appeal. Case-Laws Central Excise Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174061