Removal of goods by 100% EOU to DTA- Non-levy of duty under Section 3(1) of Central Excise Act, 1944.

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Full Text of the Document

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....tries v. CCE [2000 (117) E.L.T. 281 (S.C.)] vide which the Apex Court had held that "proviso to Section 3(1) regarding the duty chargeable on goods cleared by EOUs shall be applicable only to sales made in DTA upto 25% of production which are allowed to be sold into India as per provisions of EXIM Policy". In other words, Hon'ble Court decided that if the goods are "not allowed" to be sold in Indi....