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2014 (2) TMI 218 - AT - CustomsWaiver of pre deposit - Import Polyester Textured Yarn - Diversion of goods supplied against CT-1 to the local market - supply to 100% EOU - Exemption under Notification No. 53/97-Cus., dated 3-6-1997 - Held that:- even if there was clearance in excess of permissible limit it may amount to be case of diversion of finished goods, duty shall be payable in respect of finished goods and no duty become demandable on the raw material used in the manufacture of such diverted goods - Therefore, prima facie any duty of customs is not leviable on the imported/indigenously procured inputs used in the manufacture of final products. In this case also, if at all duty is to be demanded, that can be demanded on the final products and the Customs duty on the imported raw materials cannot be demanded - Following decision of CCE, Surat v. Sanjari Twisters [2007 (9) TMI 369 - CESTAT, AHMEDABAD] - Stay granted.
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