https://www.taxtmi.com/caselaws?id=241426 Duty-free inputs imported by one 100% Export Oriented Unit under Notification No. 52/2003-Cus. were transferred to another Export Oriented Unit of the same appellant under CT-3 certificate. On a prima facie reading of the notification, such transfer for further manufacture was not shown to be impermissible, so denial of exemption was not justified at the stay stage. The appellant accordingly established a prima facie case against pre-deposit, and recovery was stayed pending disposal of the appeal. en-us Thu, 20 Oct 2011 00:00:00 +0530 Tue, 24 Dec 2013 06:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241426 Duty-free inputs imported by one 100% Export Oriented Unit under Notification No. 52/2003-Cus. were transferred to another Export Oriented Unit of the same appellant under CT-3 certificate. On a prima facie reading of the notification, such transfer for further manufacture was not shown to be impermissible, so denial of exemption was not justified at the stay stage. The appellant accordingly established a prima facie case against pre-deposit, and recovery was stayed pending disposal of the appeal. Case-Laws Customs Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241426