https://www.taxtmi.com/caselaws?id=268064 The Tribunal ruled that duty liability on scrap from imported raw materials sold in the Domestic Tariff Area (DTA) should be equivalent to excise duty paid by domestic players to ensure equality before the law. While an Export Oriented Unit (EOU) could import raw materials duty-free, availing duty exemption on raw materials with scrap could disadvantage domestic players. The Tribunal directed the EOU to deposit a specified amount within a deadline to comply with duty payment obligations and maintain fairness. Compliance with the deposit requirement was emphasized to uphold equality before the law and prevent unfair advantages from duty exemptions. en-us Mon, 20 Jan 2014 00:00:00 +0530 Thu, 19 Nov 2015 17:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268064 The Tribunal ruled that duty liability on scrap from imported raw materials sold in the Domestic Tariff Area (DTA) should be equivalent to excise duty paid by domestic players to ensure equality before the law. While an Export Oriented Unit (EOU) could import raw materials duty-free, availing duty exemption on raw materials with scrap could disadvantage domestic players. The Tribunal directed the EOU to deposit a specified amount within a deadline to comply with duty payment obligations and maintain fairness. Compliance with the deposit requirement was emphasized to uphold equality before the law and prevent unfair advantages from duty exemptions. Case-Laws Central Excise Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268064