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2015 (1) TMI 214 - CESTAT NEW DELHI100% EOU - Benefit of the exemption of Notification No. 7/2003-C.E., dated 1-3-2003 on the DTA clearance - Penalty under Rule 25 - Held that:- As is seen from the reproduced portion of Commissioner (Appeals) order that he has relied upon the Board Circular 305/113/94-FTT, dated 19-2-98. Revenue in their memo of appeal have nowhere contended that the said decisions are not applicable to the facts of the present case or same have been reversed by any higher appellant form. In terms of the Board clarification the goods manufactured by 100% EOU have to be treated as having been produced in India, in so far the same relates to DTA clearance and the effective rate of duty is applicable in respect of such goods. The Tribunal in the relied upon decisions has taken note of the said clarification by the Board and has laid down that the clearances by 100% Export Oriented Units to Domestic Tariff Area would attract effective rate of duty fixed under exemption notification issued under Section 5A of Central Excise Act, 1944. As such, we find not reasons to take a different view. - Decided against Revenue.
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