https://www.taxtmi.com/caselaws?id=436185 The appellant, a 100% EOU, sought permission to manufacture and export excisable goods. The Department alleged a contravention of the Foreign Trade Policy. Show Cause Notices were issued, leading to a demand for differential duty. The appellant claimed exemption under Notification No.23/2003 CE for tipper bodies cleared to DTA, arguing similarity to containers exported. The Tribunal found in favor of the appellant, setting aside the demand for differential duty, and allowed the appeal with consequential relief, if any, as per law. en-us Mon, 03 Apr 2023 00:00:00 +0530 Fri, 07 Apr 2023 08:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436185 The appellant, a 100% EOU, sought permission to manufacture and export excisable goods. The Department alleged a contravention of the Foreign Trade Policy. Show Cause Notices were issued, leading to a demand for differential duty. The appellant claimed exemption under Notification No.23/2003 CE for tipper bodies cleared to DTA, arguing similarity to containers exported. The Tribunal found in favor of the appellant, setting aside the demand for differential duty, and allowed the appeal with consequential relief, if any, as per law. Case-Laws Central Excise Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436185