Home Case Index All Cases Customs Customs + AT Customs - 2007 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (7) TMI 279 - AT - CustomsThis issue as to where the deemed exports has to be included for the purpose of determining entitlement in the DTA - the clearances made by the respondent are clearly within the permissible limit of DTA sales as permitted by the Development Commissioner. - We find that the 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. Therefore, we do not find any infirmity in the order of the Commissioner in not demanding the duty on the raw materials which have gone into manufacture of finished products/wastes and rejects, which have been sold in DTA with the permission of the Development Commissioner.
|