TMI BlogEOUs/EPZ/EHTP/ESTP Units - Manufacture of non-excisable goods - No recourse to Exemption Notification No. 2/95-CE dt. 4.1.95X X X X Extracts X X X X X X X X Extracts X X X X ..... Scheme of exemption for 100% EOU/ EPZ units- Levy of duty on DTA clearance - clarification regarding. A case has been brought to the notice of the Board wherein a unit in an EPZ had imported more or less full assembled articles and after some minor processing had exported some of the articles but had also cleared a substantial quantity into the DTA in accordance with the EXIM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excise duty leviable under section 3 of the Central Excises Salt Act, 1944. The effective rate of duty on such goods has been prescribed in terms of Notification No. 2/95-Central Excise dated 4.1.1995 where, inter alia, the duty concession of 50% on the customs duty is available. Where, however, the articles produced manufactured, packaged or processed in the unit are not excisable i.e. the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he article on a deemed basis as provided in the Notification by way of a condition of exemption. In such cases since the goods are not excisable, there is no question of having recourse to a Central Excise Exemption Notification (Notification No. 2/95-Central Excise or any other Central Excise Notification). 3. The aforesaid interpretation would equally apply to other 100% EOU Schemes suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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