https://www.taxtmi.com/caselaws?id=75507 Amended export-oriented unit rules permitted destruction of obsolete or unserviceable imported capital goods, raw materials and finished goods with approval of the appropriate authority. The goods had become obsolete and unfit for manufacture, and the Board's circular clarified that destruction could be allowed under the notification then in force, while permission to destroy goods outside the zone was only a procedural requirement. On that basis, destruction was treated as allowable under Notification No. 71/2000-Cus., and approval was to be granted accordingly. en-us Thu, 04 Jun 2009 00:00:00 +0530 Tue, 20 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75507 Amended export-oriented unit rules permitted destruction of obsolete or unserviceable imported capital goods, raw materials and finished goods with approval of the appropriate authority. The goods had become obsolete and unfit for manufacture, and the Board's circular clarified that destruction could be allowed under the notification then in force, while permission to destroy goods outside the zone was only a procedural requirement. On that basis, destruction was treated as allowable under Notification No. 71/2000-Cus., and approval was to be granted accordingly. Case-Laws Customs Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75507