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Central Excise - Highlights / Catch Notes

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100% EOU - clandestine removal of raw materials - When the ...


EOU Raw Materials Found in Adjacent DTA Unit; No Customs Duty Demand as Goods Remain Within DTA Jurisdiction.

July 12, 2017

Case Laws     Central Excise     AT

100% EOU - clandestine removal of raw materials - When the impugned goods not found at the EOU unit have, however, been subsequently found in their adjacent DTA unit, there cannot be any demand of customs duty on such goods.

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