https://www.taxtmi.com/caselaws?id=441810 Clearance of scrap by a 100% Export Oriented Unit into the Domestic Tariff Area was treated as eligible for customs and central excise exemption benefits, following the Tribunal's earlier ruling in the same matter. The demand was not sustainable merely because ad hoc Standard Input Output Norms had not been fixed under the Foreign Trade Policy. For DTA clearances, Basic Customs Duty had to be worked out with reference to the duty applicable on import of like goods, including any exemption under the Customs Act; where such like goods were fully and unconditionally exempt, the Basic Customs Duty component was nil. Denial of Special Additional Duty was also unwarranted where VAT on the DTA sale had been paid and exemption conditions were substantially met. en-us Mon, 14 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 08:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441810 Clearance of scrap by a 100% Export Oriented Unit into the Domestic Tariff Area was treated as eligible for customs and central excise exemption benefits, following the Tribunal's earlier ruling in the same matter. The demand was not sustainable merely because ad hoc Standard Input Output Norms had not been fixed under the Foreign Trade Policy. For DTA clearances, Basic Customs Duty had to be worked out with reference to the duty applicable on import of like goods, including any exemption under the Customs Act; where such like goods were fully and unconditionally exempt, the Basic Customs Duty component was nil. Denial of Special Additional Duty was also unwarranted where VAT on the DTA sale had been paid and exemption conditions were substantially met. Case-Laws Central Excise Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441810