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SEZ - Goods cleared in DTA - Entitled for exemption from CVD notwithstanding bar u/s 5A of CEA, 1944 - Omission to omit reference to SEZ in Sec 5A is legislative oversight: HC


sez - goods cleared in dta

I think diference should be made i.r.o. type of condition of notification . In instant case condition of type of raw materials used which can be ascertained from testing then condition of cenvat credit taken or not taken by manufacturer .

Bhojraj Gagnani 05/12/2014

 

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