Levy of Excise Duty from 100% EOU would be the Customs Duty payable if Goods manufactured outside India u/s 3(1)(b)(ii) of Central Excise Act: CESTAT [Read Order]

By Shabna Rahim - On October 26, 2023 1:30 pm - 2 mins read
Levy of Excise Duty - Customs Duty - Goods manufactured outside India - Central Excise Act - CESTAT - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Excise duty was to be levied and collected from a 100% Export Oriented Unit (EOU) would the duty of Customs payable as if the goods produced or manufactured outside India had been imported into India as per the Section…

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