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CESTAT dismissed revenue's appeal regarding customs duty recovery from 100% EOU for raw materials used in DTA clearances. The tribunal interpreted exemption notifications N/N. 12/2012-Cus and 12/2012-CE liberally, holding that the phrase "for the manufacture of" encompasses all items directly or indirectly consumed in manufacturing mobile handsets and accessories. Following SC precedent in Jawahar Mills, the tribunal ruled that the exemption covers all manufacturing inputs, not merely identifiable components. The classification of goods as components or accessories was deemed irrelevant for determining notification applicability. The benefit extends to all goods used in manufacturing mobile parts and battery chargers, regardless of their direct incorporation in final products.
CESTAT dismissed revenue's appeal regarding customs duty recovery from 100% EOU for raw materials used in DTA clearances. The tribunal interpreted exemption notifications N/N. 12/2012-Cus and 12/2012-CE liberally, holding that the phrase "for the manufacture of" encompasses all items directly or indirectly consumed in manufacturing mobile handsets and accessories. Following SC precedent in Jawahar Mills, the tribunal ruled that the exemption covers all manufacturing inputs, not merely identifiable components. The classification of goods as components or accessories was deemed irrelevant for determining notification applicability. The benefit extends to all goods used in manufacturing mobile parts and battery chargers, regardless of their direct incorporation in final products.
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