Appellate Tribunal Rules in Favor of Appellant on Transfer of Diesel Generating Sets

The Appellate Tribunal CEGAT, Bangalore allowed the appellant's appeal regarding the transfer of Diesel Generating Sets to another EOU under the 100% EOU scheme. The Tribunal held that the appellant was eligible for benefits under Notification 13/81-Cus as capital goods, regardless of the consignee's activities. The demand for Customs duty was rejected as the transfer was compliant with relevant provisions. The original order was overturned, and the appeal was granted.

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The Appellate Tribunal CEGAT, Bangalore allowed the appeal of an appellant working under the 100% EOU scheme regarding the transfer of Diesel Generating Sets to another EOU. The Tribunal found that the appellant was eligible for benefit under Notification 13/81-Cus as capital goods, irrespective of the consignee's activities. The demand for Customs duty was set aside as the goods were transferred under proper provisions. The order was set aside, and the appeal was allowed.

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