https://www.taxtmi.com/caselaws?id=445074 CESTAT Kolkata allowed the appeal filed by a 100% EOU regarding clearance of spent sulphuric acid to fertilizer companies in DTA. The tribunal held that under Section 3(1)(b)(ii) of Central Excise Act, 1944, duty on DTA clearance from 100% EOU should equal customs duty on similar imported goods. Following precedent in Satya Metals case, the appellant was entitled to benefit of Notification No.2/2008-CE and Notification No.4/2006-CE for nil rate of duty on clearance of Linear Alkyl Benzene Sulphuric Acid and Spent Sulphuric Acid to fertilizer companies respectively. The impugned orders were set aside. en-us Mon, 16 Oct 2023 00:00:00 +0530 Mon, 30 Oct 2023 20:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445074 CESTAT Kolkata allowed the appeal filed by a 100% EOU regarding clearance of spent sulphuric acid to fertilizer companies in DTA. The tribunal held that under Section 3(1)(b)(ii) of Central Excise Act, 1944, duty on DTA clearance from 100% EOU should equal customs duty on similar imported goods. Following precedent in Satya Metals case, the appellant was entitled to benefit of Notification No.2/2008-CE and Notification No.4/2006-CE for nil rate of duty on clearance of Linear Alkyl Benzene Sulphuric Acid and Spent Sulphuric Acid to fertilizer companies respectively. The impugned orders were set aside. Case-Laws Central Excise Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445074