https://www.taxtmi.com/caselaws?id=54387 For duty on clearances by a 100% Export Oriented Undertaking to the Domestic Tariff Area under the proviso to Section 3(1) of the Central Excise Act, the customs duty leviable on like imported goods must be computed by taking applicable exemption notifications into account where their conditions are satisfied. The Tribunal treated Notifications No. 39/96-Cus. and 51/96-Cus. as relevant to that computation, following earlier reasoning that conditional customs exemptions can affect the assessable duty base. On that basis, the demand was not sustainable and the impugned duty and penalty were set aside. en-us Thu, 06 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 17:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54387 For duty on clearances by a 100% Export Oriented Undertaking to the Domestic Tariff Area under the proviso to Section 3(1) of the Central Excise Act, the customs duty leviable on like imported goods must be computed by taking applicable exemption notifications into account where their conditions are satisfied. The Tribunal treated Notifications No. 39/96-Cus. and 51/96-Cus. as relevant to that computation, following earlier reasoning that conditional customs exemptions can affect the assessable duty base. On that basis, the demand was not sustainable and the impugned duty and penalty were set aside. Case-Laws Central Excise Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54387