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2014 (1) TMI 1171 - AT - CustomsExemption under Notification No. 53/97-Cus dated 03.6.1997 as superseded by Notification No. 52/2003 dated 31.3.2003 - Import of High speed diesel - Demand of additional duty of customs - Held that:- appellant had transferred the High Speed Diesel (HSD) and had cleared the same to be used in the factory premise who is 100% EOU. Any goods which are moved into 100% EOU are exempted from payment of customs duty. In the same way, the additional duty of customs also cannot be levied - Decided in favour of assessee.
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