https://www.taxtmi.com/caselaws?id=206026 The appeal regarding the interpretation of exemption notification for Additional Customs Duty on HSD Oil imported by a 100% EOU was dismissed. The Tribunal ruled that goods utilized within a 100% EOU premises for manufacturing final products are not subject to duty payment, aligning with established legal precedent and prior decisions. The appeal by the Revenue was rejected based on the fact that the imported HSD oil was used for manufacturing final products within the EOU premises, thus not attracting duty liability. en-us Wed, 27 Apr 2011 00:00:00 +0530 Fri, 29 Dec 2017 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206026 The appeal regarding the interpretation of exemption notification for Additional Customs Duty on HSD Oil imported by a 100% EOU was dismissed. The Tribunal ruled that goods utilized within a 100% EOU premises for manufacturing final products are not subject to duty payment, aligning with established legal precedent and prior decisions. The appeal by the Revenue was rejected based on the fact that the imported HSD oil was used for manufacturing final products within the EOU premises, thus not attracting duty liability. Case-Laws Customs Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206026