https://www.taxtmi.com/caselaws?id=52126 Clearances by a 100% Export Oriented Undertaking to a domestic unit were treated as removals for export, not domestic sale, because the goods were actually exported out of India. On that basis, the duty demands under the Customs Act and Central Excise Act were not sustainable, and the procedure for such removals was held to fall under Chapter VA, making penalties and confiscation under Rule 173Q inapplicable. The goods manufactured in the undertaking were also covered by Notification No. 125/84-C.E., so no central excise duty could be levied on the clearances. Reliance on DEEC exports did not justify the demands against the manufacturer. en-us Fri, 05 Sep 2003 00:00:00 +0530 Tue, 09 Jul 2024 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52126 Clearances by a 100% Export Oriented Undertaking to a domestic unit were treated as removals for export, not domestic sale, because the goods were actually exported out of India. On that basis, the duty demands under the Customs Act and Central Excise Act were not sustainable, and the procedure for such removals was held to fall under Chapter VA, making penalties and confiscation under Rule 173Q inapplicable. The goods manufactured in the undertaking were also covered by Notification No. 125/84-C.E., so no central excise duty could be levied on the clearances. Reliance on DEEC exports did not justify the demands against the manufacturer. Case-Laws Central Excise Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52126