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2017 (7) TMI 1072 - AT - Central ExciseLevy of excise duty - goods cleared to SEZ developer - whether the appellant is required to discharge the Central Excise duty on the inputs which were consumed for manufacture of goods cleared to SEZ unit developers by availing exemption under N/N. 50/2008? - Held that: - the issue is squarely settled by the Hon’ble High Court of Karnataka in the case of Fosroc Chemicals (India) Pvt. Ltd. [2014 (9) TMI 633 - KARNATAKA HIGH COURT], where it was held that clearances made to SEZ unit developers are equal clearances made to SEZ units and there is no need for reversal of 10% of the value - appeal allowed - decided in favor of appellant.
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