EOU eligible to avail exemption as per notification no. 10/1997-CE dated 1.03.1997

HCL Technologies Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that benefit of exemption in terms of section 5A vide notification no. 10/1997-CE dated 1.03.1997 duly extended to EOU. Facts- The appellant is an 100% EOU and also holds a private bonded warehouse license u/s. 58 of the Customs Act, 1962 for manufacture of electrical, electronics and communication equipments falling under Chapter 84, 85 and 90 of the First Schedule to the CETA, 1985. On perusal of the ER-2 returns, it appeared that the appellant had claimed benefit of Notification No.10/97-C...