Supreme Court · 2016 INSC 437 · Decided 3 June 2016
Sarla Performance Fibers Limited ETC. v. Commissioner of Central Excise, Surat-Ii
- Court
- Supreme Court of India
- Citation
- 2016 INSC 437 · [2016] 7 S.C.R. 201
- Case number
- CIVIL APPEAL No. 3555/2012
- Decided
- 3 June 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Central Excise Act Section 3(1)
Headnote
Central Excise Act, 1944: s. 3 (1) and its proviso - Chargeability under s.3(1) or under proviso of 3(1) - Assessee, a 100% Export Oriented Unit - Clearance of goods without permission of Development Commissioner - Held: Duty is,payable uls.3(1) of the Act - If goods are not in India, the proviso to s.3(1) shall not be applicable. Allowing the appeals, the Court B c HELD: The expression "allowed to be sold in India" used D in proviso to Section 3(1) of the Act would be applicable only to sales made in DTA of the production by 100% EOUs, which are allowed to
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