COMMR.OF CENTRAL EXCISE, VISAKHAPATNAM vs M/S.NCC BLUE WATER PRODUCTS LTD.

The Supreme Court addressed appeals under Section 35(L)(b) of the Central Excise Act, 1944, concerning the duty on shrimps and shrimp seeds produced by a 100% Export Oriented Unit (EOU) without Development Commissioner's approval. The Court held that such duty is payable under Section 3(1) of the Act, rejecting the Tribunal's interpretation that it should be under the proviso. The judgment clarified the conditions under which DTA sales are permissible for EOUs, emphasizing compliance with procedural requirements for duty payment and approvals.