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2018 (10) TMI 8 - AT - Central Excise100% EOU - import of capital goods under Notification No.13/81-Cus. and Notification No.123/81-CE - unit was declared defunct and was closed in March, 1998 - non- fulfillment of export obligation - whether a EOU which has not fulfilled the positive NFE is liable to pay the customs duty foregone on the capital goods procured duty free under Notification No.13/81-Cust and No.123/81-CE? Held that:- It is undisputed that the capital goods which were procured by claiming benefit under exemption notification were installed and used for production of goods for export. Therefore, as per Notification, the demand of duty on the capital goods cannot be sustained. On going through the notifications, it is very clear that the condition in respect of capital goods was only with respect to the installation as has been held by this Bench in the case of Hindustan Agrigenetics ltd. [2010 (5) TMI 929 - CESTAT, BANGALORE]. For calculating the duty payable by the appellants on the raw materials imported or procured duty free lying as such or contained in the finished goods, the matter required to go back to the original authority. Appeal allowed by way of remand.
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