https://www.taxtmi.com/caselaws?id=362081 The tribunal affirmed that Export-Oriented Units (EOUs) can calculate additional duty of excise (CVD) using concessional rates under Notification No. 29/2004-CE or 30/2004-CE when clearing goods to Domestic Tariff Area (DTA). It was held that exemptions under relevant Customs and Excise Notifications must be considered for determining excise duties on goods cleared by EOUs to DTA. The Commissioner (Appeals) decision was upheld, dismissing the department's appeals and allowing EOUs to follow the principles established in judicial decisions for calculating CVD liability. en-us Thu, 10 May 2018 00:00:00 +0530 Wed, 20 Jun 2018 10:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362081 The tribunal affirmed that Export-Oriented Units (EOUs) can calculate additional duty of excise (CVD) using concessional rates under Notification No. 29/2004-CE or 30/2004-CE when clearing goods to Domestic Tariff Area (DTA). It was held that exemptions under relevant Customs and Excise Notifications must be considered for determining excise duties on goods cleared by EOUs to DTA. The Commissioner (Appeals) decision was upheld, dismissing the department's appeals and allowing EOUs to follow the principles established in judicial decisions for calculating CVD liability. Case-Laws Central Excise Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362081