https://www.taxtmi.com/caselaws?id=33592 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the respondent, a 100% Export Oriented Unit, in a dispute over duty on inputs used in finished products cleared to the Domestic Tariff Area (DTA). The Tribunal upheld that raw materials were not diverted for manufacture within the EOU, rejecting the Department's demand for duty on the raw materials. The Tribunal emphasized the distinction between physical exports and deemed exports, clarifying that deemed exports should be considered for entitlement in DTA sales. The Department's appeal was dismissed due to lack of evidence of diversion, highlighting the importance of accurate interpretation of export regulations to prevent unjust duty imposition. en-us Tue, 17 Jul 2007 00:00:00 +0530 Wed, 22 Jul 2009 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33592 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the respondent, a 100% Export Oriented Unit, in a dispute over duty on inputs used in finished products cleared to the Domestic Tariff Area (DTA). The Tribunal upheld that raw materials were not diverted for manufacture within the EOU, rejecting the Department's demand for duty on the raw materials. The Tribunal emphasized the distinction between physical exports and deemed exports, clarifying that deemed exports should be considered for entitlement in DTA sales. The Department's appeal was dismissed due to lack of evidence of diversion, highlighting the importance of accurate interpretation of export regulations to prevent unjust duty imposition. Case-Laws Customs Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33592