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2011 (3) TMI 833 - AT - CustomsImport - 100% EOU - whether the respondents are liable to pay the National Calamity Contingent Duty, SHE and Education Cess on the various consignments of imported crude petroleum oil - 100% EOU clear warehoused goods for home consumption - After payment of duty at the time of filing bill of entry for warehouse “Under Protest” - Held that:- following the law declared by the Larger Bench decision in the case of of CCE, Jaipur v. Paras Fab International - (2010 -TMI - 77759 - CESTAT, NEW DELHI), the fact of payment of duty at the time of filing bill of entry for warehouse “Under Protest” will also not change the legal position that 100% EOU is required to pay duty only at the time of clearances of warehoused goods for home consumption. - By following the law declared by the Larger Bench decision in the case of Paras Fab International that 100% EOU is not required to discharge any duty liability in respect of the imported goods warehoused in their premises and used for the purpose of manufacturing in-bond, we hold that respondents were not required to pay any NCCD, Education Cess and SHE Cess.
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