https://www.taxtmi.com/caselaws?id=52250 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants in a case concerning the levy of additional duty of customs (CVD) on goods cleared by 100% EOUs to the Domestic Tariff Area (DTA). The Tribunal held that the duty should be calculated based on effective rates as per exemption notifications, in line with previous decisions by the Hon'ble Gujarat High Court and a Circular from the Central Board of Excise and Customs. The judgment emphasized that duty on goods from EOUs/EPZs should be based on effective rates, not tariff rates, as per relevant legal provisions. en-us Fri, 27 Jun 2003 00:00:00 +0530 Mon, 04 Oct 2010 14:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52250 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants in a case concerning the levy of additional duty of customs (CVD) on goods cleared by 100% EOUs to the Domestic Tariff Area (DTA). The Tribunal held that the duty should be calculated based on effective rates as per exemption notifications, in line with previous decisions by the Hon'ble Gujarat High Court and a Circular from the Central Board of Excise and Customs. The judgment emphasized that duty on goods from EOUs/EPZs should be based on effective rates, not tariff rates, as per relevant legal provisions. Case-Laws Central Excise Fri, 27 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52250