https://www.taxtmi.com/caselaws?id=267347 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) regarding the classification of by-products under the 100% Export Oriented Unit (EoU) scheme and the applicability of tariff rates in the Domestic Tariff Area (DTA). The Court found no legal question necessitating consideration and dismissed the appeal challenging the Commissioner's decision. The judgment reinforces the CESTAT's determination that the by-product should be subject to a nil tariff rate in the DTA, highlighting the thorough analysis conducted by the lower authorities in resolving the classification issue. en-us Wed, 07 Oct 2015 00:00:00 +0530 Thu, 07 Jan 2016 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267347 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) regarding the classification of by-products under the 100% Export Oriented Unit (EoU) scheme and the applicability of tariff rates in the Domestic Tariff Area (DTA). The Court found no legal question necessitating consideration and dismissed the appeal challenging the Commissioner's decision. The judgment reinforces the CESTAT's determination that the by-product should be subject to a nil tariff rate in the DTA, highlighting the thorough analysis conducted by the lower authorities in resolving the classification issue. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267347