https://www.taxtmi.com/caselaws?id=209074 Duty demand and equal penalty on duty-free imported raw materials used in manufacture of final products cleared in the domestic tariff area could not survive once the earlier order confirming duty on the final products was set aside. The demand on the raw materials depended entirely on that prior confirmation under para 9.10(b) of the Exim Policy 1997-2002; after its setting aside, the basis for treating the clearances as non-export clearances and for fastening duty on the raw materials disappeared. The Revenue accepted this position, and the impugned order was set aside in favour of the assessee. en-us Wed, 16 Mar 2011 00:00:00 +0530 Wed, 27 May 2015 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209074 Duty demand and equal penalty on duty-free imported raw materials used in manufacture of final products cleared in the domestic tariff area could not survive once the earlier order confirming duty on the final products was set aside. The demand on the raw materials depended entirely on that prior confirmation under para 9.10(b) of the Exim Policy 1997-2002; after its setting aside, the basis for treating the clearances as non-export clearances and for fastening duty on the raw materials disappeared. The Revenue accepted this position, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209074