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2012 (11) TMI 768 - CESTAT, MUMBAIDemand of duty - Debonding – re-export - applicants are 100% EOU - Standard conditions that the applicable customs and central excise duty would be paid on imported and indigenous capital goods, finished goods, raw materials, consumables, components etc. in stock - Held that:- Appellants has discharged 76% of the export obligation. Therefore, it cannot be said that they had not put to use the capital goods procured free of duty. In any case, it is seen that no de-bonding order has been issued by the competent authorities. In that case, the capital goods are still deemed to be under bond - duty demand is premature - pre deposit waived.
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