https://www.taxtmi.com/caselaws?id=344942 The Tribunal upheld the duty demand on combed cotton/sliver cleared by a 100% EOU in DTA, emphasizing a broad interpretation of "manufacture" under the EOU scheme and Notification No.23/2003. Despite arguments that the goods did not undergo manufacturing, the Tribunal ruled that duty was payable upon clearance into DTA, aligning with the EOU scheme. The decision differentiated previous case laws cited and affirmed the duty demand, rejecting the appeal and sustaining the Commissioner's order. en-us Fri, 26 May 2017 00:00:00 +0530 Sat, 10 Feb 2018 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344942 The Tribunal upheld the duty demand on combed cotton/sliver cleared by a 100% EOU in DTA, emphasizing a broad interpretation of "manufacture" under the EOU scheme and Notification No.23/2003. Despite arguments that the goods did not undergo manufacturing, the Tribunal ruled that duty was payable upon clearance into DTA, aligning with the EOU scheme. The decision differentiated previous case laws cited and affirmed the duty demand, rejecting the appeal and sustaining the Commissioner's order. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344942