https://www.taxtmi.com/caselaws?id=329282 Permission to clear goods into the Domestic Tariff Area under the Development Commissioner's approval does not by itself establish entitlement to concessional excise duty under Notification No. 23/2003-CE. The duty concession must be tested independently against the notification's conditions, including the prescribed ceiling and the verified export and DTA clearance figures. Because the record lacked a clear year-wise finding on FOB export value and DTA clearances, the eligibility question could not be decided on assumption alone. The matter was therefore remanded for fresh adjudication after verification of the relevant figures, permissions, and exemption conditions. en-us Wed, 15 Jun 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329282 Permission to clear goods into the Domestic Tariff Area under the Development Commissioner's approval does not by itself establish entitlement to concessional excise duty under Notification No. 23/2003-CE. The duty concession must be tested independently against the notification's conditions, including the prescribed ceiling and the verified export and DTA clearance figures. Because the record lacked a clear year-wise finding on FOB export value and DTA clearances, the eligibility question could not be decided on assumption alone. The matter was therefore remanded for fresh adjudication after verification of the relevant figures, permissions, and exemption conditions. Case-Laws Central Excise Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329282