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2010 (6) TMI 184 - CESTAT, NEW DELHIEOU- the Appellants are a 100% EOU in Alwar. They imported the impugned goods namely HSD oil through Kandla Port and filed ‘into Bond Bill of Entry’ for warehousing the imported goods. The impugned goods were warehoused in their 100% EOU in Alwar and subsequently used in the factory within the premises of the 100% EOU for manufacture of the finished goods. The Departmental Authorities at Kandla as well at Alwar have separately demanded Additional Customs duty imposed under Section 128 of the Finance Act, 2003 on the impugned goods holding that Notification No. 53/2003-Cus., dated 31-3-2003 does not exempt such duty. Held that:- The entire premises of a 100% EOU has to be treated as a warehouse if the licence granted under Section 58 to the unit is in respect of the en tire premises. - Imported goods warehoused in the premises of a 100% EOU (which is licensed as a Customs bonded warehouse) and used for the purpose of manufacturing in bond as authorized under Section 65 of the Customs Act, 1962, cannot be treated to have been removed for home consumption. - The decision of the Tribunal rendered in the case of STI India (supra) holding that imported goods were not cleared from the warehouse and hence there cannot be any demand of duty on the same is the correct view in law.
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