https://www.taxtmi.com/caselaws?id=53873 Supplies made by an Export Oriented Unit under paragraph 9.10 of the EXIM Policy 1997-2002 were treated as export-performance supplies, not domestic tariff area sales, so central excise duty could not be demanded on them. The distinction between paragraph 9.9 domestic sales and paragraph 9.10 supplies was decisive, and Notification No. 2/95 did not apply because it governed goods sold to the Domestic Tariff Area. Acceptance of the supplies by the Development Commissioner as fulfilling export obligations meant a contrary excise view would undermine the export promotion scheme, and the penalty also could not survive. en-us Wed, 23 Mar 2005 00:00:00 +0530 Wed, 22 May 2024 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53873 Supplies made by an Export Oriented Unit under paragraph 9.10 of the EXIM Policy 1997-2002 were treated as export-performance supplies, not domestic tariff area sales, so central excise duty could not be demanded on them. The distinction between paragraph 9.9 domestic sales and paragraph 9.10 supplies was decisive, and Notification No. 2/95 did not apply because it governed goods sold to the Domestic Tariff Area. Acceptance of the supplies by the Development Commissioner as fulfilling export obligations meant a contrary excise view would undermine the export promotion scheme, and the penalty also could not survive. Case-Laws Central Excise Wed, 23 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53873