Home Case Index All Cases Customs Customs + AT Customs - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 371 - AT - Customs100% EOU - Confiscation of goods - Redemption fine - benefit of Notification No. 126/94-Cus. dated 3.6.1994 and Notification No. 52/2003-Cus. dated 31.3.2003 - Held that:- Appellants being a 100% EOU made import of certain raw material without payment of duty by availing the benefit of the above mentioned Notifications. Part of the raw material is used for research and development activity which is essential for manufacture of human vaccines. The Tribunal in the case of Dr. Reddy Laboratories Ltd. (supra) rejected the contention of the Revenue that the manufacturer is liable to pay duty in respect of the raw material obtained without payment of duty, which is used for research and development purposes. In the present case, we find that there is no allegation that the raw material which is procured without payment of duty is diverted or not used within the 100% EOU as the research and development facility is within the 100% EOU - Decided in favour of assessee.
|