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2018 (2) TMI 528 - AT - Central Excise100% EOU - ready-made garments cleared by M/s Abhishek Corporation Ltd, for manufacture of “cotton yarn knitted fabric and yarn dyed fabrics, from their premises without approval for manufacture of “garments” and without permission for “domestic tariff area” clearance - Held that: - the appellant had failed to include the said item in the list of goods permitted to be manufactured and exported. There is no denial that the premises from which the “ready-made garments” had been cleared was bonded as a 100% export-oriented unit - The duty liability on such units arises from section 3A of Central Excise Act, 1944 which has an entirely different basis for assessment unlike other manufacturing units. - appeal dismissed - decided against appellant.
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