https://www.taxtmi.com/caselaws?id=54175 Supplies by a 100% export oriented unit made against Advance Release Orders were treated as exempt from excise duty and additional customs duty where the export-import policy and exemption notification treated such domestic procurement as a substitute for import, not as permitted DTA sales. The Tribunal relied on the policy framework and the Supreme Court's distinction between supplies "allowed to be sold in India" and other authorised clearances. On that basis, the duty demand failed and the associated interest and penalties under Central Excise law were not sustainable. en-us Fri, 20 May 2005 00:00:00 +0530 Mon, 18 Oct 2010 13:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54175 Supplies by a 100% export oriented unit made against Advance Release Orders were treated as exempt from excise duty and additional customs duty where the export-import policy and exemption notification treated such domestic procurement as a substitute for import, not as permitted DTA sales. The Tribunal relied on the policy framework and the Supreme Court's distinction between supplies "allowed to be sold in India" and other authorised clearances. On that basis, the duty demand failed and the associated interest and penalties under Central Excise law were not sustainable. Case-Laws Central Excise Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54175