duty payable for clearance into domestic area of goods manufactured by 100% EOU, is prescribed in Notification 2/95. It only limits that the duty ... Additional duty component of the excise duty paid by 100% EOU of the excise duty paid EOU equivalent to Customs duty paid under Section
said factory is a 100% Export Oriented Unit
(EOU). Prior to 6th November, 2006, Sarla Performance Fibers
Page 1
2
Limited was known as Sarla ... dated 03.08.2007 held that in
case the goods cleared by the 100% EOU and sold in India
whether with or without permission, the assessment shall
leviable on yarns manufactured by 100% Export
Oriented Undertakings (in short 'EOU') from indigenous raw materials and
cleared into Domestic Tariff Area ... 2000-CE dated 1.3.2000 is that a manufacturer who is 100% EOU is
not in more advantageous position vis-`-vis the others.
The relevant Notifications
kinds, suitable for bouquets and for ornamental
purposes. The 100% EOU is required to export all articles
produced by it. As a consequence whereof ... excisable goods became leviable on inputs used for
3 For short, “EOU”
4 For short, “the exemption notification”
5 For short, “the amendment notification
Cess) in respect of clearances effected by the appellants EOU unit to its other units located in DTA by way of stock transfer under ... brief facts of the case are that the appellant is a 100% EOU located at Taloja, Dist. Raigad, Maharashtra. The appellants are engaged
During hearing the learned Sr Counsel for the appellants submitted that the EOU has achieved NFEP and fulfilled export obligations prescribed. It is submitted that ... further submitted that the items cleared to DTA by the EOU were entitled to be assessed at the effective rates applicable to Notification
assessee"), a 100% Export
1
Oriented Unit (for short "EOU"), in the Domestic Tariff Area (for short
"DTA") without ... products, as may be fixed by the Board of Approvals
for 100% EOU, shall be exported out of India for a period of ten years
from M/s Phoenix Lamps India Ltd. which is a 100% EOU situated at Noida Export Processing Zone,. Noida; These bulbs were cleared ... submitted that even assuming that the goods were supplied by a 100% EOU in terms of Notification No. 2/95-CE dated 1.4.95, they
facts are not much in dispute. The assessee company is a 100% EOU. The company is engaged in the manufacture of polished granite slabs ... value of Rs. 50 lakhs in the DTA by them being 100% EOU, was exempt from duty". Show cause notice after completion
this bench is whether the goods which are cleared by 100% EOU clandestinely and without any permission are eligible to full exemption under Notification ... goods should have been produced or manufactured by an existing 100% EOU and (b) those goods should have been allowed to be sold in India
