https://www.taxtmi.com/caselaws?id=1260 SC allowed the appeal, holding the tribunal erred in limiting Notification No. 2/95-CE relief to 50% of DTA sales against foreign exchange. DTA sales against foreign exchange fall within "allowed to be sold in India" and are entitled to the same concessional exemption as DTA sales in rupees and physical exports; they cannot be subjected to higher duty. The tribunal's judgment is set aside and the matter remitted to the Commissioner to recalculate duties payable under Notification No. 2/95-CE. Appeal allowed; no order as to costs. en-us Tue, 17 Apr 2007 00:00:00 +0530 Mon, 15 Sep 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1260 SC allowed the appeal, holding the tribunal erred in limiting Notification No. 2/95-CE relief to 50% of DTA sales against foreign exchange. DTA sales against foreign exchange fall within "allowed to be sold in India" and are entitled to the same concessional exemption as DTA sales in rupees and physical exports; they cannot be subjected to higher duty. The tribunal's judgment is set aside and the matter remitted to the Commissioner to recalculate duties payable under Notification No. 2/95-CE. Appeal allowed; no order as to costs. Case-Laws Central Excise Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1260