https://www.taxtmi.com/caselaws?id=325526 A 100% Export Oriented Undertaking clearing goods into the Domestic Tariff Area could claim concessional duty under Notification No. 13/98-CE only if the notification's specific condition was met, namely that the finished goods would be wholly exempt from excise duty or chargeable to nil rate if manufactured by a non-EOU unit. Reliance on the exemption for finished goods under Notification No. 6/2002-CE did not by itself satisfy that requirement. The EOU concession could not be extended merely because the finished product was said to fall under another exemption, and the claimed benefit was therefore unavailable. en-us Wed, 02 Mar 2016 00:00:00 +0530 Fri, 04 Nov 2016 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325526 A 100% Export Oriented Undertaking clearing goods into the Domestic Tariff Area could claim concessional duty under Notification No. 13/98-CE only if the notification's specific condition was met, namely that the finished goods would be wholly exempt from excise duty or chargeable to nil rate if manufactured by a non-EOU unit. Reliance on the exemption for finished goods under Notification No. 6/2002-CE did not by itself satisfy that requirement. The EOU concession could not be extended merely because the finished product was said to fall under another exemption, and the claimed benefit was therefore unavailable. Case-Laws Central Excise Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325526