https://www.taxtmi.com/caselaws?id=333435 National Calamity Contingency Duty was not payable on Partially Oriented Yarn cleared to 100% Export Oriented Units under the relevant exemption framework, as prior Tribunal rulings treated such export-linked clearances as outside the duty demand. The duty was likewise not payable on yarn captively consumed in manufacturing goods for export, since earlier rulings regarded it as part of the excise levy structure excluded for such export manufacture. Consequently, duty demands relating to both 100% Export Oriented Unit clearances and captive consumption for export could not be sustained. en-us Fri, 22 Jul 2016 00:00:00 +0530 Fri, 28 Oct 2016 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333435 National Calamity Contingency Duty was not payable on Partially Oriented Yarn cleared to 100% Export Oriented Units under the relevant exemption framework, as prior Tribunal rulings treated such export-linked clearances as outside the duty demand. The duty was likewise not payable on yarn captively consumed in manufacturing goods for export, since earlier rulings regarded it as part of the excise levy structure excluded for such export manufacture. Consequently, duty demands relating to both 100% Export Oriented Unit clearances and captive consumption for export could not be sustained. Case-Laws Central Excise Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333435