https://www.taxtmi.com/caselaws?id=119781 The Tribunal confirmed the customs duty demand on Rosin Coated Sand (RCS) imported by the applicants for manufacturing castings, which were entirely exported as a 100% EOU. Additionally, excise duty demand on RCS procured domestically for the same purpose was upheld. The Tribunal interpreted relevant clauses in Customs and Excise Notifications, emphasizing the duty requirements. Finding a prima facie case for waiver of pre-deposit, the Tribunal stayed the recovery of customs duty, excise duty, and penalties pending the applicants' appeals. en-us Tue, 27 Jun 2006 00:00:00 +0530 Fri, 13 Jul 2012 11:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119781 The Tribunal confirmed the customs duty demand on Rosin Coated Sand (RCS) imported by the applicants for manufacturing castings, which were entirely exported as a 100% EOU. Additionally, excise duty demand on RCS procured domestically for the same purpose was upheld. The Tribunal interpreted relevant clauses in Customs and Excise Notifications, emphasizing the duty requirements. Finding a prima facie case for waiver of pre-deposit, the Tribunal stayed the recovery of customs duty, excise duty, and penalties pending the applicants' appeals. Case-Laws Customs Tue, 27 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119781