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2013 (6) TMI 39 - HC - Customs100% EOU - net foreign exchange earnings - NFE - CESTAT observed that assessee is liable to pay Customs duty only in respect of the goods imported but not exported - Circular No. 12/2008, dated 24-7-2008 - held that:- the finding recorded by the Tribunal is in consonance with the aforesaid circular and in accordance with law and that cannot be found fault with. Since the adjudicating order has treated both the capital goods and other goods on the same putting, the Tribunal was justified in remanding the case to the Original Authority for quantification of duty on the goods other than capital goods which are imported/indigenously procured duty free but not utilized in the manufacture of articles for export. - decided against the revenue.
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