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DTA clearance of goods, permitted by DC is similar to exports
Case Law Details
- Case Name
- General Optics (Asia) Limited Vs The Commissioner of GST &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 18/05/2022
- Courts
- All CESTAT, CESTAT Chennai
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General Optics (Asia) Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Facts- The appellants are engaged in manufacture of various precision optical instruments and their components, assemblies and sub-assemblies all falling under Chapter 90 of the First Schedule to the CETA, 1985. They import various raw materials, components without payment of duty under Notification No.52/2003-Cus. dated 31.03.2003 and procure indigenous goods without payment of duty under Notification No.22/2003-CE dated 31.03.2003 for the manufacture of final products. The appellants effected clearance...
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