https://www.taxtmi.com/caselaws?id=50557 Exemption under Notification No. 5/98-C.E. and Notification No. 5/99-C.E. was available for plastic materials reprocessed in India from specified scrap or waste, and the clearances of reprocessed plastic granules and agglomerates by a 100% EOU into the Domestic Tariff Area fell within that scope. The view that DTA clearances by a 100% EOU were excluded because the goods were deemed imported was rejected. A Board circular denying the exemption to EOUs was treated as contrary to binding judicial precedent, so additional duty of customs could not be demanded on the clearances in question. en-us Tue, 12 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 13:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50557 Exemption under Notification No. 5/98-C.E. and Notification No. 5/99-C.E. was available for plastic materials reprocessed in India from specified scrap or waste, and the clearances of reprocessed plastic granules and agglomerates by a 100% EOU into the Domestic Tariff Area fell within that scope. The view that DTA clearances by a 100% EOU were excluded because the goods were deemed imported was rejected. A Board circular denying the exemption to EOUs was treated as contrary to binding judicial precedent, so additional duty of customs could not be demanded on the clearances in question. Case-Laws Central Excise Tue, 12 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50557