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2015 (4) TMI 237 - SC - Customs100% EOU - Export obligation - Exemption under the Notification No. 13/81 dated 09.02.1981 - Held that:- it cannot be denied that the respondent, which is an E.O.U ., had fulfilled its legal obligation of exporting the manufactured goods as per Notification (General Exemption No. 127). Notification lays down three conditions and on fulfillment thereof, an E.O.U . becomes entitled to the exemption. - it could not be denied by the appellant that the respondent-undertaking had exported out of India 100 per cent of articles manufactured by it. The only argument which is sought to be raised is that the unit at Bhimli (Visakhapatnam) which was given the status of E.O.U . has not fulfilled this obligation and in fact, goods were sent to Chennai unit and it is from Chennai unit that the export was effected. We hardly see it to be a ground to deny the exemption. As mentioned above, it is the respondent, namely, M/s. Alsa Marine & Harvests Ltd., which is an E.O.U . and it is this undertaking which has fulfilled its obligation under the aforesaid notification. Whether it is done from Bhimli (Visakhapatnam) or Chennai unit, would be totally irrelevant and immaterial - No error in the order passed by the CESTAT - Decided against Revenue.
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