https://www.taxtmi.com/highlights?id=3131 Import of goods under DEEC scheme - demand of on unutilized items - notification no. 30/97-Cus., dated 1-4-1997 - assessee has fulfilled the export obligation completely - The excess material in fact had not been utilized completely because of efficient utilization of the raw material. - Demand of duty is not justified - HC en-us Sat, 10 Mar 2012 10:46:41 +0530 Sat, 10 Mar 2012 10:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=3131 Import of goods under DEEC scheme - demand of on unutilized items - notification no. 30/97-Cus., dated 1-4-1997 - assessee has fulfilled the export obligation completely - The excess material in fact had not been utilized completely because of efficient utilization of the raw material. - Demand of duty is not justified - HC Highlights Customs Sat, 10 Mar 2012 10:46:41 +0530 https://www.taxtmi.com/highlights?id=3131