https://www.taxtmi.com/caselaws?id=458316 An appeal concerning an EOU's DTA clearances raises questions on whether the Development Commissioner could allow bunching of goods for sale within the six-digit H.S. code limit under Para 9.24 of the Handbook of Procedure 1997-2002, and whether that permission could extend to goods falling under different H.S. codes. The order notes that the appeal is entertained only on substantial questions of law and frames issues around the scope of the Handbook restriction, the effect of the post-1.4.1998 removal of the six-digit limit, and whether DTA clearances beyond the specified percentage attract full duty. en-us Tue, 18 Jun 2024 00:00:00 +0530 Mon, 21 Oct 2024 22:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458316 An appeal concerning an EOU's DTA clearances raises questions on whether the Development Commissioner could allow bunching of goods for sale within the six-digit H.S. code limit under Para 9.24 of the Handbook of Procedure 1997-2002, and whether that permission could extend to goods falling under different H.S. codes. The order notes that the appeal is entertained only on substantial questions of law and frames issues around the scope of the Handbook restriction, the effect of the post-1.4.1998 removal of the six-digit limit, and whether DTA clearances beyond the specified percentage attract full duty. Case-Laws Customs Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458316