DTA clearance of goods, permitted by DC is similar to exports

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 Please become a Premium member. If you are already a Premium member, login here to access the full content.