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2019 (5) TMI 1738 - CESTAT AHMEDABADLevy of duty on 100% EOU - Clearance of goods who served from India Scheme License Holder, without payment of duty - case of the department is that there is no specific notification issued under Section 5A of Central Excise Act, 1944 - HELD THAT:- It is clear that the excise duty in the case of goods supplied from 100% EOU should be equivalent to the Customs duty leviable on the goods if imported into India - In the present case also since the recipient is Served From India Scheme License Holder, if the goods is imported, will be eligible for exemption. Accordingly, the exemption available for the imported goods subject to fulfilment of the condition, if any prescribed, the supplies made by 100% EOU will also enjoy the same exemption. Appeal dismissed - decided against Revenue.
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