- (1.) Civil Appeal No. 2621 of 2006 : The issue involved in the present civil appeal is whether the goods cleared by the respondent in DTA in terms of paragraph 9.10(b) of the EXIM Policy 2002-2007 with the permission of the Development Commissioner and against the payment in foreign exchange could be treated as "export" and, therefore, not liable to duty under the provisions of Section 3 of the Central Excise Act, 1944, by virtue of Notification No. 8/1997.
(2.) The aforesaid issue now squarely stands covered in favour of the assessee by the judgment of this Court in 'Virlon Textile Ltd. v. Commissioner of Central Excise, Mumbai [2007 (211) E.L.T. 353].
(3.) Another issue is as to whether the purchase of goods/raw material from another EoU would be treated as indigenously procured.;