https://www.taxtmi.com/caselaws?id=51933 A 100% EOU granted advance DTA sale permission under the Export and Import Policy could not be denied concessional duty relief under Notification No. 2/95-C.E. merely because actual exports and NFEP targets had not yet been achieved. The notification had to be read harmoniously with the policy and Appendix 14F, which permitted advance DTA sales against anticipated export entitlement, subject to later adjustment and bond security for the duty differential. Since prior exports were not a precondition for DTA clearance, the exemption could not be refused at that stage on the basis that export-linked conditions were allegedly unfulfilled. en-us Fri, 11 Jul 2003 00:00:00 +0530 Tue, 20 Aug 2024 11:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51933 A 100% EOU granted advance DTA sale permission under the Export and Import Policy could not be denied concessional duty relief under Notification No. 2/95-C.E. merely because actual exports and NFEP targets had not yet been achieved. The notification had to be read harmoniously with the policy and Appendix 14F, which permitted advance DTA sales against anticipated export entitlement, subject to later adjustment and bond security for the duty differential. Since prior exports were not a precondition for DTA clearance, the exemption could not be refused at that stage on the basis that export-linked conditions were allegedly unfulfilled. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51933