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2011 (4) TMI 450 - CESTAT, AHEMDABADEOU - whether the HSD Oil imported by the respondent, who is a 100% EOU, was required to discharge the Additional Customs Duty (HSD) - the imported material stand utilized by them for manufacture of final product which stand exported and there is no dispute that such HSD oil stand utilized for the purposes other than one declared by 100% EOU - the issue is no more res integra and Larger Bench of the Tribunal in the case of M/s Paras Fab International Vs. CCE Kandla [2010 -TMI - 77759 - CESTAT, NEW DELHI], has held that the entire premises of 100% EOU has to be treated as warehouse and the goods directly imported into the EOU premises and manufacturing and other operations carried out in EOU under Customs bond, no duty liability can be fastened in respect of such goods, inasmuch as the goods do not stand removed from the 100% EOU, which has to be considered as warehouse goods - Decided in favour of assessee.
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