Withdrawal of Board’s Circular No.618/9/2002-CX, dated 13-2-2002- Removal of Goods by 100% EOU to DTA-Clarification Regarding Levy of duty on Removal of Goods by 100% EOU to DTA

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....uty on  Removal of Goods by 100% EOU to DTA  Circular No. 01/2004- Cus5th January, 2004 F.N.305/192/ 2003-FTT Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs  Subject :  Withdrawal of Board's Circular No.618/9/2002-CX, dated 13-2-2002- Removal of Goods by 100% EOU to DTA-Clarification Regarding Levy ....

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.... "Rate of duty as per the proviso to section 3(1) of the Central Excise Act, 1944 would be applicable for assessing all the excisable goods, which were cleared by 100% EOU to DTA whether in terms of permission granted or in excess of permission granted."  In view of the said judgment of the CESTAT, it is now  clear  that all the goods manufactured by EOU and cleared into DTA before ....