Exemption on warehouse clearances to a 100% Export Oriented Unit required fresh factual examination of the notification conditions.

Duty on goods cleared from warehouse depended on whether they were in fact sent to a 100% Export Oriented Unit and thus eligible for exemption under Notification No. 13-Cus. dated 9-2-1981, subject to its conditions. Because the lower authorities had not examined that factual claim, the exemption plea could not be finally determined on the existing record. The matter was remanded to the adjudicating authority for fresh consideration of the exemption claim and the notification conditions.

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Issues: Whether the demand of duty on goods cleared from warehouse could be sustained when the goods were claimed to have been sent to a 100% Export Oriented Unit and claimed exemption under Notification No. 13-Cus. dated 9-2-1981.

Analysis: The matter turned on the factual claim that the goods were cleared from the warehouse to the E.O.U. and thereby remained covered by the exemption notification subject to its conditions. Since this factual assertion had not been examined by the lower authorities, the proper course was to have the adjudicating authority consider the claim afresh on the existing exemption plea and the conditions of the notification.

Conclusion: The matter was remanded to the adjudicating authority for fresh consideration of the exemption claim.

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