Supply form 100% EOU to DTA - If cleared with permission pay duty as customs duty under proviso to section 3(1) and if created without permission, pay normal excise duty under section 3(1)
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....upply form 100% EOU to DTA - If cleared with permission pay duty as customs duty under proviso to section 3(1) and if created without permission, pay normal excise duty under section 3(1) <br>News and....
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.... Press Release<br>Dated:- 29-9-2010<br><BR>In a recent and important decision Apex Court has held that: "When the goods are cleared with the permission of the Development Commissioner, then only prov....
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....iso to section 3(1) of the CE Act, would be applicable". "When there is a removal to DTA without permission of the competent authority, duty is leviable under main section 3 of the CE Act, 1944" Fo....
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....r full text of judgment visit: COMMISSIONER OF CENTRAL EXCISE Versus M/S NCC BLUE WATER PRODUCTS LTD. [2010 -TMI - 77633 - Supreme Court of India] And Section 3 of the Central Excise Tariff Act, 19....
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....44 (as amended)<BR> News - Press release - PIB....
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