Supreme Court of India
Sarla Performance Fibers Limited Etc. v. Commissioner of Central Excise, Surat-ii
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Act, 1944: s. 3 (1) and its proviso - Chargeability under s.3(1) or under proviso of 3(1) - Assessee, a 100% Export Oriented Unit - Clearance of goods without permission of Development Commissioner - Held: Duty is,payable uls.3(1) of the Act - If goods are not allowed to be sold in India, the proviso to s.3(1) shall not be applicable. Allowing the appeals, the Court c HELD: The expression "allowed to be sold in India" used in proviso to Section 3(1) of the Act would be applicable only to sales made in DTA of the production by 100% EOUs, which are allowed to be sold into India
Authorities it was built on
Where later benches applied it
- 2020 Commissioner of Central Excise, Nagpur v. M/s Universal Ferro & Allied Chemicals Ltd. & Anr.ce F G H
Of those, 1 not applicable
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