https://www.taxtmi.com/caselaws?id=92483 The tribunal allowed the appeals and upheld the duty demand on the unused imported material, except for the specific portion where duty had already been imposed. It emphasized the importer's burden to prove exemption fulfillment and the requirement to provide evidence of using imported material in the exported products. The tribunal rejected the presumption that exported goods were made from imported raw material and dismissed the application of the "first in first out" principle. en-us Thu, 23 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 18:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92483 The tribunal allowed the appeals and upheld the duty demand on the unused imported material, except for the specific portion where duty had already been imposed. It emphasized the importer's burden to prove exemption fulfillment and the requirement to provide evidence of using imported material in the exported products. The tribunal rejected the presumption that exported goods were made from imported raw material and dismissed the application of the "first in first out" principle. Case-Laws Customs Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92483