https://www.taxtmi.com/caselaws?id=104934 The Tribunal overturned the Commissioner's decision to deny the benefit of a notification, confiscate imported goods, and impose a penalty on a 100% EOU for manufacturing items under Heading 3004.90. The importers were found to be allowed to manufacture goods under this heading in addition to other categories, leading to the appeal being allowed and the impugned order set aside. The Tribunal's clarification on the permitted manufacturing activities aligned with the granted license, resulting in the importers being entitled to appropriate relief under the law, including permission for re-export of the goods. en-us Wed, 17 Jul 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104934 The Tribunal overturned the Commissioner's decision to deny the benefit of a notification, confiscate imported goods, and impose a penalty on a 100% EOU for manufacturing items under Heading 3004.90. The importers were found to be allowed to manufacture goods under this heading in addition to other categories, leading to the appeal being allowed and the impugned order set aside. The Tribunal's clarification on the permitted manufacturing activities aligned with the granted license, resulting in the importers being entitled to appropriate relief under the law, including permission for re-export of the goods. Case-Laws Customs Wed, 17 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104934