https://www.taxtmi.com/caselaws?id=334020 A bonded duty-demand proceeding may validly encompass denial of exemption where the show cause notice and bond together indicate recovery of the duty difference, so the demand is not beyond the notice. Refrigerated trucks imported for a 100% EOU and used only to transport frozen raw materials to the factory and finished goods to the port were held not to qualify as capital goods for exemption under the customs notification. The customs demand and the lower authorities' findings were therefore sustained. en-us Thu, 27 Oct 2016 00:00:00 +0530 Wed, 02 Nov 2016 14:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334020 A bonded duty-demand proceeding may validly encompass denial of exemption where the show cause notice and bond together indicate recovery of the duty difference, so the demand is not beyond the notice. Refrigerated trucks imported for a 100% EOU and used only to transport frozen raw materials to the factory and finished goods to the port were held not to qualify as capital goods for exemption under the customs notification. The customs demand and the lower authorities' findings were therefore sustained. Case-Laws Customs Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334020