https://www.taxtmi.com/caselaws?id=443022 The Tribunal held that Exemption Notification No. 108/95-CE does not apply to 100% EOU but duty calculation should consider all customs duties under Customs Notification No. 84/97-Cus. The clearance of goods to UNICEF falls under the Customs Notification, exempting custom duty. The Tribunal agreed with the Commissioner's legal analysis, treating clearances by 100% EOU as imports, citing case laws like Ratnagiri Textiles Ltd and Handum Industries Ltd. The impugned order denying the exemption was set aside, allowing the appeal. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443022 The Tribunal held that Exemption Notification No. 108/95-CE does not apply to 100% EOU but duty calculation should consider all customs duties under Customs Notification No. 84/97-Cus. The clearance of goods to UNICEF falls under the Customs Notification, exempting custom duty. The Tribunal agreed with the Commissioner's legal analysis, treating clearances by 100% EOU as imports, citing case laws like Ratnagiri Textiles Ltd and Handum Industries Ltd. The impugned order denying the exemption was set aside, allowing the appeal. Case-Laws Central Excise Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443022