https://www.taxtmi.com/caselaws?id=124759 The Tribunal allowed the applicant's challenge against the pre-deposit requirement under Section 111(o) of the Customs Act, 1962 for using inputs in Research and Development activities in a 100% EOU. The Tribunal found that the Research and Development activities conducted within the EOU premises aimed to enhance the quality of exported goods. As the inputs were consumed within the EOU and supported the improvement of manufactured goods for export, the Tribunal granted the waiver of pre-deposit and stayed the recovery pending appeal disposal. en-us Thu, 21 Aug 2008 00:00:00 +0530 Fri, 05 Oct 2012 13:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124759 The Tribunal allowed the applicant's challenge against the pre-deposit requirement under Section 111(o) of the Customs Act, 1962 for using inputs in Research and Development activities in a 100% EOU. The Tribunal found that the Research and Development activities conducted within the EOU premises aimed to enhance the quality of exported goods. As the inputs were consumed within the EOU and supported the improvement of manufactured goods for export, the Tribunal granted the waiver of pre-deposit and stayed the recovery pending appeal disposal. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124759