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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

100% EOU - similar goods or not - when the permission granted to ...


Export-Oriented Unit Cleared of Breach for Turbo Charger Components Due to Non-Specific Export Permissions.

February 23, 2019

Case Laws     Central Excise     AT

100% EOU - similar goods or not - when the permission granted to appellant has not listed any specific components of a turbo charger but instead has only indicated export product as 12,50,000 nos. of turbo charger component which was even subsequently enhanced to 32,00,000 nos. of turbo charger components, the appellant cannot then be said to have caused a breach of the conditions.

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