100% EOU - The Adjudicating Authority has denied the exemption ...

Central Excise

September 20, 2023

100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil” Rate of duty in terms of notification No. 52/2003-CUS(EOU). Thus, the Adjudicating Authority has gone on all together irrelevant fact. Here the duty ability has to be decided in respect of the goods manufactured by the appellant, which is nothing to do with the duty ability of imported raw material of the appellant. - AT

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100% EOU - The Adjudicating Authority has denied the exemption ...

Central Excise

September 20, 2023

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