https://www.taxtmi.com/caselaws?id=54240 Clearances by a 100% Export Oriented Unit against foreign exchange under para 9.10(b) of the Exim Policy were treated as distinct from goods merely "allowed to be sold in India" within the DTA quota, and therefore outside the excise liability attracted by the proviso to Section 3(1). The Tribunal also applied Notification No. 125/84-C.E. to such EOU clearances and held that the later departmental interpretation did not override that exemption on the facts considered. On that basis, the demanded central excise duty was not payable on the foreign exchange clearances. en-us Fri, 20 May 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54240 Clearances by a 100% Export Oriented Unit against foreign exchange under para 9.10(b) of the Exim Policy were treated as distinct from goods merely "allowed to be sold in India" within the DTA quota, and therefore outside the excise liability attracted by the proviso to Section 3(1). The Tribunal also applied Notification No. 125/84-C.E. to such EOU clearances and held that the later departmental interpretation did not override that exemption on the facts considered. On that basis, the demanded central excise duty was not payable on the foreign exchange clearances. Case-Laws Central Excise Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54240