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2013 (1) TMI 121 - AT - Central ExciseClearance of goods to DTA by 100% EOU without permission – Assessee manufacture Panel meters, multimeters, transducers, insulation testers etc. - Notification No.2/1995-CE dated 4.1.1995 – Revenue argued that permission to sell the goods in DTA only in respect of panel meters – Whereas assessee have cleared the goods other than panel meters during the period June 2001 to April 2002 – Held that:- Following the decision in case of RISHABH INSTRUMENTS PVT LTD.(2013 (1) TMI 98 - BOMBAY HIGH COURT) 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 concessional rate of duty is available in respect of multimeters, insulation testers, transducers, energy meters and electrical/electronics measuring instruments, spares and accessories. In favour of assessee
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