https://www.taxtmi.com/caselaws?id=77759 The Tribunal ruled in favor of the appellants, holding that the entire premises of a 100% Export Oriented Unit (EOU) can be considered a warehouse under the Customs Act and EOU Scheme. Importing goods and using them within the EOU premises for manufacturing finished goods does not trigger duty payment or clearance for home consumption obligations. The Tribunal's decision aligned with a previous case, STI India Ltd., emphasizing that imported goods used for manufacturing in bond within the EOU premises do not attract duty demands. en-us Wed, 30 Jun 2010 00:00:00 +0530 Wed, 21 Dec 2011 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77759 The Tribunal ruled in favor of the appellants, holding that the entire premises of a 100% Export Oriented Unit (EOU) can be considered a warehouse under the Customs Act and EOU Scheme. Importing goods and using them within the EOU premises for manufacturing finished goods does not trigger duty payment or clearance for home consumption obligations. The Tribunal's decision aligned with a previous case, STI India Ltd., emphasizing that imported goods used for manufacturing in bond within the EOU premises do not attract duty demands. Case-Laws Customs Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77759