https://www.taxtmi.com/caselaws?id=328362 Permission for domestic tariff area clearance of Synthetic Yarn was interpreted under the Export and Import Policy 2002-2007 and the Handbook of Procedure to mean that DTA entitlement is assessed in totality, not item by item. Because the Development Commissioner had approved clearance of both Cotton Yarn and Synthetic Yarn with awareness of the unit's export history, the condition requiring similar goods or goods of the same class was not read as demanding export of Synthetic Yarn in the same quarter. On that construction, the Synthetic Yarn clearances were consistent with the permission granted, so the duty demand was unsustainable and the penalties could not survive. en-us Thu, 28 Apr 2016 00:00:00 +0530 Fri, 10 Feb 2017 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328362 Permission for domestic tariff area clearance of Synthetic Yarn was interpreted under the Export and Import Policy 2002-2007 and the Handbook of Procedure to mean that DTA entitlement is assessed in totality, not item by item. Because the Development Commissioner had approved clearance of both Cotton Yarn and Synthetic Yarn with awareness of the unit's export history, the condition requiring similar goods or goods of the same class was not read as demanding export of Synthetic Yarn in the same quarter. On that construction, the Synthetic Yarn clearances were consistent with the permission granted, so the duty demand was unsustainable and the penalties could not survive. Case-Laws Central Excise Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328362