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 th

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