https://www.taxtmi.com/caselaws?id=108903 Goods imported through postal parcel and described as samples or prototypes were held ineligible for duty-free clearance under the DEEC scheme because the import notifications did not contemplate postal parcel clearance as an approved channel and no specific authorisation was shown. The goods were described by the importer as measuring instruments to be returned after use, which did not bring them within raw materials, components, parts, or inputs used in the manufacture of export goods. As nil duty assessment was not available, the consequential refund claim could not be maintained, and the absence of duty payment under protest did not alter that result. en-us Mon, 31 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 15:09:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108903 Goods imported through postal parcel and described as samples or prototypes were held ineligible for duty-free clearance under the DEEC scheme because the import notifications did not contemplate postal parcel clearance as an approved channel and no specific authorisation was shown. The goods were described by the importer as measuring instruments to be returned after use, which did not bring them within raw materials, components, parts, or inputs used in the manufacture of export goods. As nil duty assessment was not available, the consequential refund claim could not be maintained, and the absence of duty payment under protest did not alter that result. Case-Laws Central Excise Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108903