https://www.taxtmi.com/caselaws?id=47023 The Supreme Court quashed the Circular dated 19-10-2000 by the Central Board of Excise and Customs, ruling that 100% Export Oriented Undertakings (EOUs) were not liable to pay Additional Excise Duty (AED) on yarns cleared into the Domestic Tariff Area (DTA). The Court held that the Circular's interpretation disregarded exemptions under relevant Notifications, particularly Notification No. 55/91-C.E. The introduction of the phrase "or under any other law for the time being in force" did not create a new liability for EOUs to pay AED. The judgment was in favor of the appellants, clarifying the duties of 100% EOUs in line with domestic manufacturers. en-us Tue, 10 Aug 2004 00:00:00 +0530 Wed, 18 Jun 2014 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47023 The Supreme Court quashed the Circular dated 19-10-2000 by the Central Board of Excise and Customs, ruling that 100% Export Oriented Undertakings (EOUs) were not liable to pay Additional Excise Duty (AED) on yarns cleared into the Domestic Tariff Area (DTA). The Court held that the Circular's interpretation disregarded exemptions under relevant Notifications, particularly Notification No. 55/91-C.E. The introduction of the phrase "or under any other law for the time being in force" did not create a new liability for EOUs to pay AED. The judgment was in favor of the appellants, clarifying the duties of 100% EOUs in line with domestic manufacturers. Case-Laws Central Excise Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47023