https://www.taxtmi.com/caselaws?id=780277 Domestic tariff area clearances by a 100% export oriented unit were treated as consistent with the Foreign Trade Policy where the cleared and exported goods fell within the same broad pharmaceutical heading, the unit had achieved export performance and positive net foreign exchange, and the Development Commissioner had granted permission. On that basis, the unit remained entitled to concessional duty under Notification No. 23/2003-C.E. The differential duty demand, penalty, and extended limitation also failed because the clearances were disclosed in returns, subject to audit, and no suppression or concealment was established. en-us Thu, 23 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780277 Domestic tariff area clearances by a 100% export oriented unit were treated as consistent with the Foreign Trade Policy where the cleared and exported goods fell within the same broad pharmaceutical heading, the unit had achieved export performance and positive net foreign exchange, and the Development Commissioner had granted permission. On that basis, the unit remained entitled to concessional duty under Notification No. 23/2003-C.E. The differential duty demand, penalty, and extended limitation also failed because the clearances were disclosed in returns, subject to audit, and no suppression or concealment was established. Case-Laws Central Excise Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780277