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2013 (1) TMI 98 - HC - Central ExciseClearance by 100% EOU to DTA - Without permission - Clearances other than the panel meters such as multimeters, transducers and accessories to the DTA would not be eligible for the benefit of concessional rate of duty under - Notification No. 2 of 1995 dated 4.1.1995 - Held that:- During the pendency of the appeal, the Development Commissioner’s Office clarified that as per the policy all manufactured goods which are exported can be cleared to the DTA to the extent permitted under the policy. In the light of the clarification given by the Development Commissioner, the CESTAT allowed the claim of the Assessee and held that the concessional rate of duty is available in respect of multimeters, insulation testers, transducers, energy meters and electrical / electronics measuring instruments, spares and accessories. Since the decision of the CESTAT is based on the clarification given by the office of the Development Commissioner, no fault can be found with the decision of the CESTAT to the effect that the assessee was entitled to the benefit of the Notification No. 2 of 1995 in respect of multimeters, transducers and accessories, etc. In favour of assessee
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