Case Law Details
Case Name : Roxul Rockwool Insulation India Pvt Ltd Vs UOI (Gujrat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Can SEZ unit claim exemption from CVD when cleared to DTA based on an Exemption Notification issued under Section 5A of CEA’1944 although when there is specific bar under Section 5A for SEZ units?
Petitioner is a manufacturer of excisable goods in SEZ which is engaged in exports as well as domestic clearance to DTA subject to certain conditions. Section 30 of SEZ Act states any goods cleared from SEZ to DTA shall be chargeable to duties of Customs including CVD. But what if the same goods are exempted from w
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Pharmaceutical unit in SEZ, Chapter 30 covers 2% BED if no cenvat availed, and 6% BED if cenvat is availed. in this case which rate applicable to SEZ for DTA sale for CVD payment ?
similarly if product enjoing conditional exemption, then which rate applicable for DTA sale by SEZ ? Highest rate of duty i.e 12%, or 0% as per customs tariff act.