https://www.taxtmi.com/caselaws?id=217561 The Tribunal ruled in favor of the appellant, a 100% EOU, in a case involving liability to pay Customs duty on goods brought into the EOU for dis-assembly and segregation, as well as the availment of Notification No. 21/2002-Cus. benefit for duty liability on ferrous scrap cleared to melting units. The Tribunal held that the appellant's activities constituted manufacturing, citing relevant precedents, and emphasized that duty should be levied at effective rates. Consequently, the Tribunal set aside the previous order, allowing the appeals and providing any consequential relief. The judgment was delivered on 15-12-2011. en-us Thu, 15 Dec 2011 00:00:00 +0530 Mon, 24 Sep 2012 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217561 The Tribunal ruled in favor of the appellant, a 100% EOU, in a case involving liability to pay Customs duty on goods brought into the EOU for dis-assembly and segregation, as well as the availment of Notification No. 21/2002-Cus. benefit for duty liability on ferrous scrap cleared to melting units. The Tribunal held that the appellant's activities constituted manufacturing, citing relevant precedents, and emphasized that duty should be levied at effective rates. Consequently, the Tribunal set aside the previous order, allowing the appeals and providing any consequential relief. The judgment was delivered on 15-12-2011. Case-Laws Central Excise Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217561