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2007 (10) TMI 281 - AT - CustomsDeemed exports to other EOU as raw materials for further manufacture for export - whether the deemed exports has to be included for the purpose of determining entitlement in the DTA - hold that the clearances made by the respondent are clearly within the permissible limit of DTA sales as permitted by the Development Commissioner - raw materials were admittedly issued for manufacture in the 100% EOU and no raw materials as such has been diverted and hence demand of duty on the raw materials is not sustainable - demand on the raw materials which have gone into manufacture of finished products/wastes and rejects, sold in DTA, is not justified
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