https://www.taxtmi.com/caselaws?id=110167 Where a 100% Export Oriented Unit clears imported inputs into the Domestic Tariff Area, the relevant exemption notification treats the goods as liable to duty of excise under Section 3 of the Central Excise Act if they are sold in India; customs duty on the imported inputs arises only if the articles are not excisable. Because central excise duty had already been demanded for the same products and period, a second customs duty demand on the same clearances was impermissible. The notice relating to goods seized from a truck was not covered by the earlier proceedings, so separate action in accordance with law remained open for those goods. 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 Where a 100% Export Oriented Unit clears imported inputs into the Domestic Tariff Area, the relevant exemption notification treats the goods as liable to duty of excise under Section 3 of the Central Excise Act if they are sold in India; customs duty on the imported inputs arises only if the articles are not excisable. Because central excise duty had already been demanded for the same products and period, a second customs duty demand on the same clearances was impermissible. The notice relating to goods seized from a truck was not covered by the earlier proceedings, so separate action in accordance with law remained open for those goods. Case-Laws Customs Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110167