https://www.taxtmi.com/caselaws?id=110167 Customs duty cannot be demanded again on Domestic Tariff Area clearances by a 100% Export Oriented Unit where central excise duty has already been demanded on the same goods for the same period. Under the applicable exemption notification, goods manufactured using imported inputs and sold in India attract central excise duty; customs duty on imported inputs arises only where the resulting articles are not excisable. The principal customs demand was therefore unsustainable. Goods seized from a truck were not covered by the earlier show cause notices, leaving separate action on those goods open in accordance with law. en-us Mon, 13 Oct 2003 00:00:00 +0530 Sat, 14 Apr 2012 10:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110167 Customs duty cannot be demanded again on Domestic Tariff Area clearances by a 100% Export Oriented Unit where central excise duty has already been demanded on the same goods for the same period. Under the applicable exemption notification, goods manufactured using imported inputs and sold in India attract central excise duty; customs duty on imported inputs arises only where the resulting articles are not excisable. The principal customs demand was therefore unsustainable. Goods seized from a truck were not covered by the earlier show cause notices, leaving separate action on those goods open in accordance with law. Case-Laws Customs Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110167