https://www.taxtmi.com/caselaws?id=785812 Special Additional Duty liability on domestic clearances by export oriented units should be measured by the effective customs duty rate so that recovery does not exceed duty chargeable on like imported articles; where exempted imports stand on the same footing as standard imports for domestic manufacture, there is no justification to impose a higher levy. The exemption for export oriented units serves to limit duty on domestic clearances rather than to create a taxing basis to evade special levies. Additional duty credit available on standard imports must be treated comparably, and value added tax applies on sale when stock transfers are converted into taxable sales. en-us Thu, 22 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785812 Special Additional Duty liability on domestic clearances by export oriented units should be measured by the effective customs duty rate so that recovery does not exceed duty chargeable on like imported articles; where exempted imports stand on the same footing as standard imports for domestic manufacture, there is no justification to impose a higher levy. The exemption for export oriented units serves to limit duty on domestic clearances rather than to create a taxing basis to evade special levies. Additional duty credit available on standard imports must be treated comparably, and value added tax applies on sale when stock transfers are converted into taxable sales. Case-Laws Central Excise Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785812