https://www.taxtmi.com/caselaws?id=49880 A 100% Export Oriented Unit does not lose EOU status merely because it makes an initial clearance into the Domestic Tariff Area; conversion depends on approval by the competent authority and fulfilment of prescribed conditions. The Ministry of Industry's communications showed that debonding had been approved only in principle and remained conditional, including payment of duty as determined by Customs. Customs authorities could not confer or withdraw EOU status, since that function rested with the Ministry. On those facts, the relevant conversion date was not the first DTA clearance, and the Revenue's challenge failed. en-us Tue, 20 Jun 2000 00:00:00 +0530 Mon, 27 May 2019 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49880 A 100% Export Oriented Unit does not lose EOU status merely because it makes an initial clearance into the Domestic Tariff Area; conversion depends on approval by the competent authority and fulfilment of prescribed conditions. The Ministry of Industry's communications showed that debonding had been approved only in principle and remained conditional, including payment of duty as determined by Customs. Customs authorities could not confer or withdraw EOU status, since that function rested with the Ministry. On those facts, the relevant conversion date was not the first DTA clearance, and the Revenue's challenge failed. Case-Laws Customs Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49880