TMI Blog2013 (6) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... is in consonance with the aforesaid circular and in accordance with law and that cannot be found fault with. Since the adjudicating order has treated both the capital goods and other goods on the same putting, the Tribunal was justified in remanding the case to the Original Authority for quantification of duty on the goods other than capital goods which are imported/indigenously procured duty fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U has achieved 64% of NFEP goods other than capital goods (raw materials, consumables, etc.,) which are not utilized in the manufacture of articles for export is definitely liable for appropriate duty. To the extent the assessee has achieved export, no duty is leviable. Therefore, the Assessing Authority was not justified in levying duty on 100% of the goods which is imported. This position is als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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