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    <title>Excise duty on clearance of microscope parts by EOU to DTA</title>
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    <description>Parts and accessories of microscopes cleared by an EOU to DTA were claimed exempt under Notification No. 12/2012 CE (S. No. 309); the audit treats those items as separately classifiable under Sub heading 90330000, making them chargeable to Central Excise, and advises deposit of duty with interest under protest and written communication to jurisdictional officers to preserve appeal rights.</description>
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      <description>Parts and accessories of microscopes cleared by an EOU to DTA were claimed exempt under Notification No. 12/2012 CE (S. No. 309); the audit treats those items as separately classifiable under Sub heading 90330000, making them chargeable to Central Excise, and advises deposit of duty with interest under protest and written communication to jurisdictional officers to preserve appeal rights.</description>
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