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Issues: Whether clearances by a 100% Export Oriented Unit to a domestic buyer, for use in the manufacture of goods ultimately exported, were liable to duty for non-compliance with Chapter X procedure and absence of CT-2 certificates.
Analysis: The clearances were made against foreign exchange for manufacture of complete shoes that were actually exported. The material facts were not disputed by the lower authorities. The dispute was confined to the ground that the assessee had not followed Chapter X procedure and had not obtained CT-2 certificates. The matter had already been considered in the assessee's own case, where such removals to a domestic customer for ultimate export were held not liable to duty. Following that earlier decision, the same treatment was held applicable to the present clearances.
Conclusion: The duty demand was not sustainable and the appeal was allowed in favour of the assessee.
Final Conclusion: Clearances of duty-free inputs by the 100% EOU for use in goods actually exported were held eligible for relief, and the demand based solely on procedural non-compliance could not stand.
Ratio Decidendi: Where clearances by a 100% EOU are made for manufacture of goods that are ultimately exported, procedural lapses in following Chapter X or obtaining CT-2 certificates do not, by themselves, justify denial of the substantive duty exemption.
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