https://www.taxtmi.com/caselaws?id=2276 A 100% Export Oriented Unit was held entitled to clear goods into the Domestic Tariff Area without duty against CT-2 certificates because Notification No. 43/2001-C.E. (N.T.), issued under Rule 19 of the Central Excise Rules, 2002, was treated as pari materia with Notification No. 47/94-C.E. (N.T.) under the earlier regime. The tribunal followed the earlier line of decisions recognising the same benefit for EOUs and upheld the lower appellate authority's grant of exemption, so the Revenue's challenge failed. en-us Fri, 03 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2276 A 100% Export Oriented Unit was held entitled to clear goods into the Domestic Tariff Area without duty against CT-2 certificates because Notification No. 43/2001-C.E. (N.T.), issued under Rule 19 of the Central Excise Rules, 2002, was treated as pari materia with Notification No. 47/94-C.E. (N.T.) under the earlier regime. The tribunal followed the earlier line of decisions recognising the same benefit for EOUs and upheld the lower appellate authority's grant of exemption, so the Revenue's challenge failed. Case-Laws Central Excise Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2276