https://www.taxtmi.com/caselaws?id=265641 The Tribunal upheld the decision that a 100% EOU is not liable to pay NCCD, Education Cess, and SHE Cess during the importation of Crude Oil, emphasizing that EOUs are akin to warehouses and duty is only payable upon clearance for home consumption. The Tribunal rejected the Revenue's appeal, highlighting the importance of adhering to the Larger Bench's decision and clarifying the duty obligations of EOUs under the Customs Act. This judgment reinforces the duty-free nature of EOUs for manufacturing export goods and provides a comprehensive interpretation of relevant legal provisions. en-us Thu, 09 Apr 2015 00:00:00 +0530 Tue, 13 Oct 2015 19:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265641 The Tribunal upheld the decision that a 100% EOU is not liable to pay NCCD, Education Cess, and SHE Cess during the importation of Crude Oil, emphasizing that EOUs are akin to warehouses and duty is only payable upon clearance for home consumption. The Tribunal rejected the Revenue's appeal, highlighting the importance of adhering to the Larger Bench's decision and clarifying the duty obligations of EOUs under the Customs Act. This judgment reinforces the duty-free nature of EOUs for manufacturing export goods and provides a comprehensive interpretation of relevant legal provisions. Case-Laws Central Excise Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265641