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2018 (10) TMI 1331 - AT - CustomsEOU - Clearance of goods from one EOU to another EOU - the goods were procured at nil rate of duty under N/N. 52/2003-Cus dated 31.03.2003 - Whether under the law, the appellant is entitled to clear duty free imported goods under N/N. 52/03-Cus? - Held that:- Para 4 of the notification states that the removal of the duty free goods is clearly permissible under the said notification in accordance with the provision of foreign trade policy - From the plain reading of para 6.15 of the foreign trade policy, it is clear that duty free imported goods are allowed to be transferred to another EOU. Since the goods were transferred from appellant’s one EOU to another EOU unit under CT-3 procedure. No duty is required to be paid. The lower authority have confirmed the demand mainly on the ground that in terms of N/N. 52/2003-Cus, the appellant are entitle for removal duty free imported goods from their EOU this contention of the department does not hold good. This issue were considered by this Tribunal in case of Vijaya shrimp Farms Ltd [2014 (5) TMI 331 - CESTAT BANGALORE] wherein the Tribunal has held that the transfer of goods imported to another EOU for use is permitted. The appellant are permitted to clear imported goods to their other EOU unit - appeal allowed - decided in favor of appellant.
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