https://www.taxtmi.com/caselaws?id=3545 Goods cleared from a Special Economic Zone were treated as manufactured products for concessional excise purposes, and that accepted finding could not be contradicted to deny customs duty exemption on inputs used in their production. The Tribunal applied a liberal construction of "manufacture" in the export-oriented context and followed its earlier view and the Board circular relied upon. On that basis, the duty demand was held unsustainable, the impugned order was quashed, and the appeals succeeded. en-us Mon, 19 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3545 Goods cleared from a Special Economic Zone were treated as manufactured products for concessional excise purposes, and that accepted finding could not be contradicted to deny customs duty exemption on inputs used in their production. The Tribunal applied a liberal construction of "manufacture" in the export-oriented context and followed its earlier view and the Board circular relied upon. On that basis, the duty demand was held unsustainable, the impugned order was quashed, and the appeals succeeded. Case-Laws Customs Mon, 19 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3545