https://www.taxtmi.com/caselaws?id=95431 Duty-free replenishment imports under the DEEC scheme remained subject to the condition that the goods would not be sold and would be used for further manufacture. Breach of that exemption condition made the customs duty recoverable from the importer, and liability could not be shifted to a supporting manufacturer by transfer of the goods or by a private indemnity arrangement. The tribunal rejected reliance on Form-C sales tax precedent because the customs exemption operated under a different statutory setting, and it also refused to restrict recovery to Modvat credit since the amnesty scheme for such relief had expired. The duty demand was therefore confirmed as legally valid. en-us Tue, 23 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 13:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95431 Duty-free replenishment imports under the DEEC scheme remained subject to the condition that the goods would not be sold and would be used for further manufacture. Breach of that exemption condition made the customs duty recoverable from the importer, and liability could not be shifted to a supporting manufacturer by transfer of the goods or by a private indemnity arrangement. The tribunal rejected reliance on Form-C sales tax precedent because the customs exemption operated under a different statutory setting, and it also refused to restrict recovery to Modvat credit since the amnesty scheme for such relief had expired. The duty demand was therefore confirmed as legally valid. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95431