Supreme Court · 2000 INSC 134 · Decided 10 March 2000
M/S. Siv Industries LTD. v. Commissioner of Central Excise and Customs
- Court
- Supreme Court of India
- Citation
- 2000 INSC 134 · [2000] 2 S.C.R. 231
- Case number
- CIVIL APPEAL No. 1787/1998
- Decided
- 10 March 2000
- Bench
- D.P. WADHWA, RUMA PAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
B Central Excise and Salt Act, 1944-Section 3( 1 )-De bonding of unit from 100% EOU Scheme-Levy of excise duty on the finished goods lying in stock, on the date of debonding and cleared for Domestic Tariff Area­ Whether under section 3( 1) or proviso to section 3(1) read with section 12 C 1 )-De bonding of unit form 100% EOU, whether deemed to be permission to sell in India-Held, debonding and permission to sell in India are two different things having no connection with each other-No permission is required to sell goods manufactured by 100% EOU lying with D it at the time
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