Tribunal grants duty remission for imported raw materials, limits to specific goods

The Tribunal granted remission of duty under Section 23(1) of the Customs Act for imported raw materials that had deteriorated in value for the appellants, a 100% EOU. However, the remission was limited to the imported raw materials and did not extend to materials procured or manufactured within the EOU. The appeal against the Order-in-Appeal passed by the Commissioner of Customs and Central Excise, Hyderabad, was disposed of in accordance with this finding.

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The appeal was directed against an Order-in-Appeal passed by the Commissioner of Customs and Central Excise, Hyderabad. The appellants, a 100% EOU, sought remission of duty for imported raw materials that had deteriorated in value. The Tribunal found the party entitled to remission under Section 23(1) of the Customs Act for the imported raw materials only, not for materials procured or manufactured in the EOU. The appeal was disposed of accordingly.

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