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Demand on semi-finished and finished goods not sustained as goods exported on payment of duty
Case Law Details
- Case Name
- Annur Cotton Mills Vs Commissioner of Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Annur Cotton Mills Vs Commissioner of Central Excise (CESTAT Chennai)
CESTAT Chennai held that duty demand on semi-finished goods and finished goods not sustainable as goods are exported on payment of duty under section 3(1) of the Central Excise Act, 1944.
Facts- On the basis of no objection and final exit order issued by the Development Commissioner the appellant exited the EOU scheme and got converted into a DTA unit, in the same premises and transferred all capital goods, raw materials, semi-finished goods and finished goods to the DTA unit. From the DTA unit, the finished goods were expor...
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