https://www.taxtmi.com/caselaws?id=88976 The Tribunal set aside the Collector (Appeals) order and allowed the Department's appeal, affirming the duty chargeable on imported inputs used by the 100% Export Oriented Unit for manufacturing finished articles for domestic consumption. The Tribunal held that while champagne was not chargeable to excise duty, imported inputs used in its manufacture were subject to duty under Section 68 of the Customs Act. en-us Fri, 05 Dec 1997 00:00:00 +0530 Thu, 22 Sep 2011 16:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88976 The Tribunal set aside the Collector (Appeals) order and allowed the Department's appeal, affirming the duty chargeable on imported inputs used by the 100% Export Oriented Unit for manufacturing finished articles for domestic consumption. The Tribunal held that while champagne was not chargeable to excise duty, imported inputs used in its manufacture were subject to duty under Section 68 of the Customs Act. Case-Laws Customs Fri, 05 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88976