https://www.taxtmi.com/caselaws?id=367076 The Tribunal ruled in favor of a 100% Export Oriented Unit (EOU) manufacturing pharmaceutical products, allowing the EOU to avail exemption from Special Additional Duty (SAD) under Notification No. 23/2003-CE despite clearing goods to the domestic tariff area (DTA) after paying Value Added Tax (VAT). The Tribunal held that the Development Commissioner's permission for domestic clearance on full duties did not preclude the EOU from claiming exemptions under relevant notifications. The judgment emphasized that the assessment of duty should consider the payment of VAT, ultimately setting aside the demand, interest, and penalties imposed by the Department. en-us Tue, 03 Jul 2018 00:00:00 +0530 Fri, 21 Feb 2020 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367076 The Tribunal ruled in favor of a 100% Export Oriented Unit (EOU) manufacturing pharmaceutical products, allowing the EOU to avail exemption from Special Additional Duty (SAD) under Notification No. 23/2003-CE despite clearing goods to the domestic tariff area (DTA) after paying Value Added Tax (VAT). The Tribunal held that the Development Commissioner's permission for domestic clearance on full duties did not preclude the EOU from claiming exemptions under relevant notifications. The judgment emphasized that the assessment of duty should consider the payment of VAT, ultimately setting aside the demand, interest, and penalties imposed by the Department. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367076