https://www.taxtmi.com/caselaws?id=172044 The appellant, a 100% E.O.U., imported capital goods for demonstration purposes. The lower authority imposed duty and penalty alleging the goods were not intended for manufacturing finished goods for export. The Tribunal found the appellant eligible for exemption under Notification No. 52/2003-Cus as the goods were for demonstration purposes and not cleared for home consumption. The impugned order was set aside, and the appeal was allowed as the goods were within the warehousing period and not cleared for home consumption. en-us Fri, 31 May 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172044 The appellant, a 100% E.O.U., imported capital goods for demonstration purposes. The lower authority imposed duty and penalty alleging the goods were not intended for manufacturing finished goods for export. The Tribunal found the appellant eligible for exemption under Notification No. 52/2003-Cus as the goods were for demonstration purposes and not cleared for home consumption. The impugned order was set aside, and the appeal was allowed as the goods were within the warehousing period and not cleared for home consumption. Case-Laws Customs Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172044