https://www.taxtmi.com/caselaws?id=767673 The CESTAT Chennai ruled in favor of a 100% EOU appellant regarding CVD payment on DTA clearances. The revenue alleged the appellant should pay CVD at tariff rate rather than effective rate per Notification 01/2011 dated 01.03.2011. The tribunal held that EOUs are entitled to concessional excise duty rates on DTA clearances, with rates based on effective CVD rates for similar imports under the notification. The appellant was correctly entitled to discharge CVD at the effective rate, not tariff rate. Appeal was allowed. en-us Fri, 21 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767673 The CESTAT Chennai ruled in favor of a 100% EOU appellant regarding CVD payment on DTA clearances. The revenue alleged the appellant should pay CVD at tariff rate rather than effective rate per Notification 01/2011 dated 01.03.2011. The tribunal held that EOUs are entitled to concessional excise duty rates on DTA clearances, with rates based on effective CVD rates for similar imports under the notification. The appellant was correctly entitled to discharge CVD at the effective rate, not tariff rate. Appeal was allowed. Case-Laws Central Excise Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767673