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2018 (2) TMI 493

Head Note:
100% EOU - benefit of N/N. 52/2003-Cus - case of Revenue is that some of the items imported by the appellants may not qualify as capital goods and the exemption already allowed is not sustainable - Held that: - the goods were duly assessed as capital goods by the competent officer at the port of entry. The same has not been varied by that officer. The goods were in warehouse.

In the case of Greenspan Agritech Pvt. Ltd. Vs. CCE, Pune [2013 (5) TMI 823 - CESTAT MUMBAI], again the Tribunal examined the same notification. It has held that when the appellant is a 100% EOU and the goods imported are used for the intended purpose, no demand will arise.

The denial of exemption under N/N. 52/2003-Cus is not sustainable - appeal allowed.


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