Denial of benefit of exemption - 100% EOU - it is an admitted ...
Customs
August 25, 2023
Denial of benefit of exemption - 100% EOU - it is an admitted fact that the item imported is used inside the container only for safe transportation and not for the production of exported goods. Moreover, the Notification does not allow any used items to be imported and therefore, the question of extending the benefit does not arise at all. - AT
View Source