https://www.taxtmi.com/caselaws?id=325015 A 100% Export Oriented Unit that clears semi-finished fabrics for job work outside the factory, and does not receive them back within the stipulated period, remains liable to duty under the applicable exemption notification. The notification permitted temporary removal for processing, but also contemplated duty liability where the goods or resulting articles were not returned as required. On the stated facts, the cleared fabrics were treated as semi-finished goods covered by the notification scheme, and duty could be demanded on the cleared material despite the final made-up articles not being manufactured in the unit. en-us Tue, 09 Feb 2016 00:00:00 +0530 Wed, 16 Nov 2016 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325015 A 100% Export Oriented Unit that clears semi-finished fabrics for job work outside the factory, and does not receive them back within the stipulated period, remains liable to duty under the applicable exemption notification. The notification permitted temporary removal for processing, but also contemplated duty liability where the goods or resulting articles were not returned as required. On the stated facts, the cleared fabrics were treated as semi-finished goods covered by the notification scheme, and duty could be demanded on the cleared material despite the final made-up articles not being manufactured in the unit. Case-Laws Central Excise Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325015