https://www.taxtmi.com/caselaws?id=54619 Deemed exports were held to count toward export value when computing the free on board limit for Domestic Tariff Area clearance under the exemption regime, because the notification used the term "exports" without express exclusion and the scheme had to be read harmoniously. Inter-unit supplies from another 100% Export Oriented Unit were also not to be treated as imported materials for denying exemption, as that approach was inconsistent with the legal character of Export Oriented Units and the notification. On that reasoning, the exemption denial was unsustainable and the consequential duty and penalty demands were set aside. en-us Tue, 04 Oct 2005 00:00:00 +0530 Fri, 12 Apr 2024 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54619 Deemed exports were held to count toward export value when computing the free on board limit for Domestic Tariff Area clearance under the exemption regime, because the notification used the term "exports" without express exclusion and the scheme had to be read harmoniously. Inter-unit supplies from another 100% Export Oriented Unit were also not to be treated as imported materials for denying exemption, as that approach was inconsistent with the legal character of Export Oriented Units and the notification. On that reasoning, the exemption denial was unsustainable and the consequential duty and penalty demands were set aside. Case-Laws Central Excise Tue, 04 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54619