https://www.taxtmi.com/caselaws?id=126671 Foreign Trade Policy treatment of defective indigenous goods procured by an EOU under CT-3 is governed by Paragraph 6.17(c), which permits return, replacement, or destruction where goods are defective, unfit for use, damaged, or subsequently become defective. Paragraph 6.15 instead concerns sale or disposal of unutilised material and does not support a duty demand for goods returned to the supplier under the prescribed procedure. The applicants established a strong prima facie case; full waiver of pre-deposit and protection from coercive recovery pending appeal disposal were warranted. en-us Fri, 29 May 2009 00:00:00 +0530 Tue, 04 Dec 2012 15:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126671 Foreign Trade Policy treatment of defective indigenous goods procured by an EOU under CT-3 is governed by Paragraph 6.17(c), which permits return, replacement, or destruction where goods are defective, unfit for use, damaged, or subsequently become defective. Paragraph 6.15 instead concerns sale or disposal of unutilised material and does not support a duty demand for goods returned to the supplier under the prescribed procedure. The applicants established a strong prima facie case; full waiver of pre-deposit and protection from coercive recovery pending appeal disposal were warranted. Case-Laws Central Excise Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126671