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2013 (12) TMI 520 - CESTAT NEW DELHIImport of HSD oil - Exemption under Notification 52/03-Cus dated 31-03-03 - appellants filed a Bill of Entry for Warehousing the goods - Demand of additional duty - Held that:- The entire premises of a 100% EOU has to be treated as a warehouse if the licence granted under Section 58 to the unit is in respect of the en tire premises. - Imported goods warehoused in the premises of a 100% EOU (which is licensed as a Customs bonded warehouse) and used for the purpose of manufacturing in bond as authorized under Section 65 of the Customs Act, 1962, cannot be treated to have been removed for home consumption - Decided against Revenue.
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