Home Highlights July 2014 Year 2014 This

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1. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

2. 100% EOU - diversion of imported material - Appellants have been able to prove that PFY/PTY is the raw material and they have procured these raw materials on the...

3. 100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

4. 100% EOU - there is no allegation that the raw material which is procured without payment of duty is diverted or not used within the 100% EOU as the research and...

5. 100% EOU - Eligibility of concessional rate of duty on domestic clearances - the condition stipulated for eligibility to excise duties, instead of half of the aggregate...

6. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

7. Clearance to 100% EOU - demand of AED (Surcharge) and Education Cess - in a situation which involved clearance of goods to EOU under CT-3 Certificates the demand hit by...

8. Since the fabrics procured from other 100% EOUs free of duty have been illicitly sold in DTA, there is no question of extending the benefit of duty exemption under...

9. Since the goods were transferred from appellant’s one EOU to another EOU unit under CT-3 procedure. No duty is required to be paid.

10. 100% EOU - Non-utilization of yarn received without payment of duty under CT-3 certificate, in the manufacture of Terry Towel - allegation of revenue is not correct -...

11. 100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil”...

12. 100% EOU - SSI exemption - assessee-Appellants are not eligible for the deduction under EOU. Inasmuch as the assessee-Appellants did not follow the CT-3 procedure, the...

13. Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -...

14. 100% EOU - The condition of installation of capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty...

15. 100% EOU - At the time of debonding, the duty is payable on the value of the duty free raw materials and the depreciated value of the imported or indigenously procured...