https://www.taxtmi.com/caselaws?id=265170 Clearances by an Export Oriented Unit into the domestic tariff area under paragraph 9.10(b) of the EXIM Policy 2002-2007, when made with Development Commissioner approval and against foreign exchange, were treated as exports for exemption from duty under Section 3 of the Central Excise Act, 1944 read with Notification No. 8/1997. Procurement of goods or raw material from another Export Oriented Unit was treated as indigenous procurement for the relevant purpose. The binding precedent on both questions was applied in favour of the assessee, and the appeals failed. en-us Wed, 09 Sep 2015 00:00:00 +0530 Fri, 01 Jan 2016 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265170 Clearances by an Export Oriented Unit into the domestic tariff area under paragraph 9.10(b) of the EXIM Policy 2002-2007, when made with Development Commissioner approval and against foreign exchange, were treated as exports for exemption from duty under Section 3 of the Central Excise Act, 1944 read with Notification No. 8/1997. Procurement of goods or raw material from another Export Oriented Unit was treated as indigenous procurement for the relevant purpose. The binding precedent on both questions was applied in favour of the assessee, and the appeals failed. Case-Laws Central Excise Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265170