https://www.taxtmi.com/caselaws?id=46614 The court dismissed the writ applications, ruling that the petitioners are liable to pay Countervailing Duty (CVD) on the sale of plastic granules/agglomerates manufactured in their Export Processing Zone (EPZ) unit and sold in the Domestic Tariff Area (DTA). The court upheld the validity of Notification No. 48/2001-Central Excise, clarifying that exemptions do not apply to goods reprocessed in a free trade zone and brought to other parts of India. The petitioners' arguments based on previous judgments and notifications were rejected, and they were unable to establish any violation of their legal or fundamental rights. en-us Fri, 25 Apr 2003 00:00:00 +0530 Fri, 23 Jul 2010 09:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46614 The court dismissed the writ applications, ruling that the petitioners are liable to pay Countervailing Duty (CVD) on the sale of plastic granules/agglomerates manufactured in their Export Processing Zone (EPZ) unit and sold in the Domestic Tariff Area (DTA). The court upheld the validity of Notification No. 48/2001-Central Excise, clarifying that exemptions do not apply to goods reprocessed in a free trade zone and brought to other parts of India. The petitioners' arguments based on previous judgments and notifications were rejected, and they were unable to establish any violation of their legal or fundamental rights. Case-Laws Central Excise Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46614