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2011 (4) TMI 369 - AT - Central ExciseDebonding of 100% EOU - Payment of duty on the raw materials, consumables, capital goods, waste and finished goods - Held that: - at the stage of debonding and provisions of the scheme and in particular clause 6.18 of Chapter 6 of the Foreign Trade Policy as was in force at the relevant time, sub-clause (e) specifically provided that “Units proposing to exit from EOU scheme should obtain permission for in principle approval and submit details of imports and exports made to the Central Excise/Customs Authority . Commissioner (Appeals) was justified in observing that the concessional duty under the said exemption Notification would apply only in a situation where the goods are brought to DTA under specified paragraphs (a), (d), (e) and (g) of the Foreign Trade Policy which is not the case when the unit exits from EOU scheme to DTA unit. The benefit under the said Notification is restricted to the sale allowed to be sold from EOU to DTA and not in relation to the goods at the time of debonding. - Decided against the assessee.
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