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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Demand of CVD and SAD on the goods cleared by 100% EOU - to own ...

Central Excise

December 31, 2014

Demand of CVD and SAD on the goods cleared by 100% EOU - to own DTA Unit under stock transfer -Demands of CVD raised by invoking extended period of limitation are not sustainable and only the demand of CVD under normal period would survive - AT

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  9. EOU Unit can claim exemption from payment of SAD if the goods are cleared into DTA are not exempted by the State Government from the payment of Sales Tax - AT

  10. 100% EOU - remission of duty - the goods cleared for export got damaged in an accident and it cannot be said that the goods have been cleared in DTA

 

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