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2016 (6) TMI 991 - AT - Central Excise100% EOU - clearance goods into Domestic Tariff Area (DTA) in excess of 50% of FOB value of exports - eligibility of concessional rate of duty for the said clearances - Held that:- DTA clearances permitted by the Development Commissioner by itself will not decide the rate of duty applicable, which the tax authorities have to determine in terms of the applicable notification. Year-wise break-up of FOB value and DTA clearances has not been specifically recorded and a clear finding about the eligibility of the appellant arrived at. This is necessary as the appellant is claiming that whenever Development Commissioner gives permission for DTA clearance all such clearances will be entitled for concessional rate of duty when they clear the goods within the period stipulated. - Matter remanded back.
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