https://www.taxtmi.com/caselaws?id=252237 Imported duty-free raw materials received by a 100% EOU were partly used for in-house research and development linked to vaccine manufacture. Because the R&D activity formed an essential part of the manufacturing process, and there was no allegation of diversion outside the unit or use other than within the EOU, the customs exemption benefit was not denied. On that basis, the duty demand and consequential penalties were found unsustainable, and the exemption remained available to the assessee. en-us Thu, 07 Aug 2014 00:00:00 +0530 Mon, 12 Jan 2015 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252237 Imported duty-free raw materials received by a 100% EOU were partly used for in-house research and development linked to vaccine manufacture. Because the R&D activity formed an essential part of the manufacturing process, and there was no allegation of diversion outside the unit or use other than within the EOU, the customs exemption benefit was not denied. On that basis, the duty demand and consequential penalties were found unsustainable, and the exemption remained available to the assessee. Case-Laws Customs Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252237