https://www.taxtmi.com/caselaws?id=52072 DTA clearances by a 100% Export-Oriented Undertaking made against foreign exchange were treated as deemed exports under Paragraph 9.10 of the EXIM Policy 1997-2002, and therefore had to be included in computing the FOB-value base for the 50% DTA entitlement under Notification No. 2/95-C.E. The provisions operated on different planes, but the policy expressly counted such foreign-exchange DTA supplies as export performance for entitlement purposes. On that basis, the Tribunal accepted that the Revenue could not confine the computation to physical exports alone, and the duty demand on the disputed clearances failed. en-us Mon, 28 Jul 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52072 DTA clearances by a 100% Export-Oriented Undertaking made against foreign exchange were treated as deemed exports under Paragraph 9.10 of the EXIM Policy 1997-2002, and therefore had to be included in computing the FOB-value base for the 50% DTA entitlement under Notification No. 2/95-C.E. The provisions operated on different planes, but the policy expressly counted such foreign-exchange DTA supplies as export performance for entitlement purposes. On that basis, the Tribunal accepted that the Revenue could not confine the computation to physical exports alone, and the duty demand on the disputed clearances failed. Case-Laws Central Excise Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52072