https://www.taxtmi.com/caselaws?id=119668 A 100% Export Oriented Unit seeking duty-free procurement of goods for clean-room conditions and temperature control established a strong prima facie case for exemption because prior approval had been obtained from the competent authority. The notification permitted procurement of capital goods and other items required for production of export goods with prior approval of the Board of Approval, so the objection that such approval was irrelevant was not accepted. On that basis, waiver of the whole pre-deposit of duty and penalty was granted and the stay petition was allowed. en-us Tue, 09 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 14:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119668 A 100% Export Oriented Unit seeking duty-free procurement of goods for clean-room conditions and temperature control established a strong prima facie case for exemption because prior approval had been obtained from the competent authority. The notification permitted procurement of capital goods and other items required for production of export goods with prior approval of the Board of Approval, so the objection that such approval was irrelevant was not accepted. On that basis, waiver of the whole pre-deposit of duty and penalty was granted and the stay petition was allowed. Case-Laws Customs Tue, 09 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119668