100% EOU Faces Duty Liability for Omitting Item from Authorized Export List u/s 3A of Central Excise Act.

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....100% EOU - the appellant had failed to include the said item in the list of goods permitted to be manufactured and exported - The duty liability on such units arises from section 3A of Central Excise Act, 1944 which has an entirely different basis for assessment unlike other manufacturing units. - AT....