https://www.taxtmi.com/caselaws?id=52699 The Tribunal set aside the Commissioner (Appeals) order and ruled in favor of the appellant, allowing the appeal. The appellant, a 100% Export Oriented Unit (EOU) manufacturing hand tools, was granted the benefit of Notification No. 83/90-Cus., dated 20-3-1990, with a duty rate of 15% ad valorem for their products classified as waste and scrap of other alloy steel under sub-heading 7204.30 of the Central Excise Tariff Act, 1985. The Tribunal held that the appellant was entitled to this benefit even when clearing goods to the domestic tariff area, in line with the Supreme Court's decision in Goodyear India Ltd. v. CC, Bombay. en-us Wed, 10 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 12:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52699 The Tribunal set aside the Commissioner (Appeals) order and ruled in favor of the appellant, allowing the appeal. The appellant, a 100% Export Oriented Unit (EOU) manufacturing hand tools, was granted the benefit of Notification No. 83/90-Cus., dated 20-3-1990, with a duty rate of 15% ad valorem for their products classified as waste and scrap of other alloy steel under sub-heading 7204.30 of the Central Excise Tariff Act, 1985. The Tribunal held that the appellant was entitled to this benefit even when clearing goods to the domestic tariff area, in line with the Supreme Court's decision in Goodyear India Ltd. v. CC, Bombay. Case-Laws Central Excise Wed, 10 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52699