100% EOU's DTA Sales Met Conditions for Concessional Duty; Denial of Reduced Rates Deemed Unjustified.

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Full Text of the Document

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....100% EOU - The appellant have sold 90% FOB of value of export of Bearing Housing in DTA and has not exceeded 50% of FOB value of the unit since there is no DTA sale of Precision Automotive Component. The condition is therefore fully satisfied. The denial of concessional rate of duty as per the notification is unjustified.....