TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether re-imported goods brought back by a 100% Export Oriented Unit after display at an international fair were entitled to customs exemption, and whether the expression "manufacture" for the purpose of the relevant exemption had to be construed broadly.
Analysis: The imported goods were identifiable and had been sent out for participation in a fair. The exemption claimed was supported by Notification No. 52/2003-Cus. and the policy provisions relied upon by the respondent. The Board's circulars and the Tribunal's earlier decisions had taken the view that for export-related clearances by a 100% EOU, the concept of manufacture is wider than the definition in section 2(f) of the Central Excise Act, 1944, and includes processing operations such as alteration, blending, finishing, and re-packing. The policy provision also supported the respondent's stand that the goods were to undergo processing before being exported again.
Conclusion: The customs exemption was available and the demand of duty was not sustainable. The Revenue's challenge failed.
Final Conclusion: The lower appellate order granting relief to the respondent was sustained, and the Revenue's appeal was rejected.
Ratio Decidendi: For export-related imports and re-imports by a 100% EOU, the exemption provisions are to be construed broadly, and the manufacture requirement is not confined to the narrower definition under section 2(f) of the Central Excise Act, 1944 where the policy and circulars extend a wider meaning for export purposes.
TaxTMI 
