https://www.taxtmi.com/caselaws?id=53645 Notification No. 125/84-C.E. is described as exempting goods manufactured by a 100% export oriented unit unless the goods are allowed to be sold in India, and the expression is read narrowly to cover only domestic tariff area sales expressly permitted by the Development Commissioner; clearances to DFRC/ARO holders are therefore treated as outside that proviso and within the exemption. Supplies made in the domestic tariff area against foreign exchange under para 9.10(b) of the EXIM Policy are also treated as deemed exports, not ordinary DTA sales, and are likewise presented as eligible for exemption under the notification. en-us Fri, 10 Dec 2004 00:00:00 +0530 Tue, 12 Sep 2017 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53645 Notification No. 125/84-C.E. is described as exempting goods manufactured by a 100% export oriented unit unless the goods are allowed to be sold in India, and the expression is read narrowly to cover only domestic tariff area sales expressly permitted by the Development Commissioner; clearances to DFRC/ARO holders are therefore treated as outside that proviso and within the exemption. Supplies made in the domestic tariff area against foreign exchange under para 9.10(b) of the EXIM Policy are also treated as deemed exports, not ordinary DTA sales, and are likewise presented as eligible for exemption under the notification. Case-Laws Central Excise Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53645