https://www.taxtmi.com/caselaws?id=372406 Goods manufactured by a 100% Export Oriented Unit and cleared to the Domestic Tariff Area without prior permission of the Development Commissioner, for the period before 11.05.2001, were outside the proviso to Section 3(1) of the Central Excise Act, 1944. The operative distinction was between clearances specifically allowed for sale in India under the export-import policy and clearances made without such permission. For the relevant pre-amendment period, duty arose under the main charging provision of Section 3(1), not under the proviso. en-us Thu, 20 Dec 2018 00:00:00 +0530 Sat, 22 Dec 2018 07:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372406 Goods manufactured by a 100% Export Oriented Unit and cleared to the Domestic Tariff Area without prior permission of the Development Commissioner, for the period before 11.05.2001, were outside the proviso to Section 3(1) of the Central Excise Act, 1944. The operative distinction was between clearances specifically allowed for sale in India under the export-import policy and clearances made without such permission. For the relevant pre-amendment period, duty arose under the main charging provision of Section 3(1), not under the proviso. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372406