https://www.taxtmi.com/caselaws?id=370113 Clearances by a 100% EOU under para 9.10(b) of the EXIM Policy against foreign exchange were treated as covered by Notification No. 2/95-CE because such supplies fall within the expression "allowed to be sold in India" for concessional exemption purposes. The policy distinction between DTA sales under para 9.9 and supplies under para 9.10(b) did not by itself deny the benefit. Applying strict construction of exemption notifications, the text notes that once the Supreme Court treated DTA sales against foreign exchange as at par with physical exports for this notification, the same concessional exemption could not be refused to comparable clearances. en-us Thu, 01 Nov 2018 00:00:00 +0530 Sat, 10 Nov 2018 07:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370113 Clearances by a 100% EOU under para 9.10(b) of the EXIM Policy against foreign exchange were treated as covered by Notification No. 2/95-CE because such supplies fall within the expression "allowed to be sold in India" for concessional exemption purposes. The policy distinction between DTA sales under para 9.9 and supplies under para 9.10(b) did not by itself deny the benefit. Applying strict construction of exemption notifications, the text notes that once the Supreme Court treated DTA sales against foreign exchange as at par with physical exports for this notification, the same concessional exemption could not be refused to comparable clearances. Case-Laws Central Excise Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370113