https://www.taxtmi.com/caselaws?id=286419 The Tribunal affirmed that goods supplied from a 100% Export Oriented Unit (EOU) are deemed imports eligible for the Serve From India Scheme, exempt from duty under Section 5A of the Central Excise Act, 1944. The Tribunal upheld the Commissioner (Appeals)'s decision, determining that the excise duty on goods from a 100% EOU should mirror Customs duty on imported goods, applying the same exemption criteria. The Revenue's appeal was dismissed, and the original order was upheld, setting aside the duty claim and penalties imposed on the appellant. en-us Fri, 03 May 2019 00:00:00 +0530 Tue, 25 Feb 2020 17:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286419 The Tribunal affirmed that goods supplied from a 100% Export Oriented Unit (EOU) are deemed imports eligible for the Serve From India Scheme, exempt from duty under Section 5A of the Central Excise Act, 1944. The Tribunal upheld the Commissioner (Appeals)'s decision, determining that the excise duty on goods from a 100% EOU should mirror Customs duty on imported goods, applying the same exemption criteria. The Revenue's appeal was dismissed, and the original order was upheld, setting aside the duty claim and penalties imposed on the appellant. Case-Laws Central Excise Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286419