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2012 (10) TMI 499 - CESTAT, AHMEDABADWhat is the rate at which additional duty of customs (CVD) is to be levied - goods cleared by the appellant’s EOU to the Domestic Tariff Area – Held that:- Additional duty of customs shall be reckoned on the effective rate and not tariff rate - duty leviable under Section 3 of the Central Excise Act is to be calculated after giving effect to the exemption notifications. Therefore, goods produced in EOUs/EPZs cannot be charged to duty at Tariff rate - in favour of assessee
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