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2008 (12) TMI 81 - AT - CustomsReady-made garments –100% EOU - 100% Polyester fabrics imported under Not. No.53/97 was cut into shapes and cleared as unstitched ready-made garments to another EOU as deemed exports – held that the “unstitched fabrics” cannot be treated as ready-made garments/made-ups and therefore, cannot be treated as final product to be manufactured by the 100% EOU and to be exported in terms of LOP – however, goods shown to have been received by another unit, demand and penalty on appellant not justified
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