Stock Transfer by an EOU to DTA, whether Additional Duty of Custom leviable under Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 is applicable – Regarding.

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..... EOU to DTA, whether Additional Duty of Custom leviable under Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 is applicable - Regarding. C & AG has raised an objection regarding leviability of Special Additional Duty of Customs in case of stock transfer by an EOU. The gist of the audit objection is an under : "According to the proviso to serial no. 2 of the notification no. 23/2003-C .....

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..... e table to the Notification No. 23/2003-C.E., dated 31-3-2003 as amended, exempts Duty of Excise leviable thereon as is equivalent to the Additional Duty of Customs leviable on such goods under Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), read with the proviso to Sub-section (1) of Section (3) of the said Central Excise Act, subject to the condition that such goods ar .....

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