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2017 (9) TMI 617 - GUJARAT HIGH COURT100% EOU - Deemed export - whether the CESTAT was right in reversing the judgment of the adjudicating authority by holding that respondent assessee who was 100% EOU unit was not required to pay duty on its domestic clearance against foreign exchange remittance? - Held that: - In case of Maruti Cottex Limited [2004 (12) TMI 215 - CESTAT, BANGALORE], the Tribunal held that the clearances to DFRC holders and also to supplies against foreign exchange cannot be treated in par with clearances permitted by the department for sale to DTA. It was found that sale in DTA against foreign exchange would be covered under para. 9.10(b) and would count against Net Foreign Exchange Target required under the policy - appeal dismissed - decided against Revenue.
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