https://www.taxtmi.com/caselaws?id=439013 The Tribunal allowed the appeal filed by a 100% Export-Oriented Unit (EOU) regarding exemption under Notification No. 10/97-CE for supplying Special Test Equipment in GSM Bands to Defence Electronic Research Laboratory. The Tribunal upheld the EOU's eligibility for exemption, rejected reclassification of equipment by the department, set aside the demand for excise duty, interest, and penalty, and did not address the issue of limitation due to finding the demand unsustainable. The appellant succeeded on merits, and the impugned order and demand were set aside, granting consequential relief. en-us Wed, 14 Jun 2023 00:00:00 +0530 Thu, 26 Mar 2026 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439013 The Tribunal allowed the appeal filed by a 100% Export-Oriented Unit (EOU) regarding exemption under Notification No. 10/97-CE for supplying Special Test Equipment in GSM Bands to Defence Electronic Research Laboratory. The Tribunal upheld the EOU's eligibility for exemption, rejected reclassification of equipment by the department, set aside the demand for excise duty, interest, and penalty, and did not address the issue of limitation due to finding the demand unsustainable. The appellant succeeded on merits, and the impugned order and demand were set aside, granting consequential relief. Case-Laws Central Excise Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439013