https://www.taxtmi.com/caselaws?id=334391 Where an EOU clears capital goods and spares on de-bonding under a valid EPCG licence, the applicable policy and CBEC circulars allow concessional duty to be worked out by reference to the effective customs duty on like imported goods, and no separate exemption notification is required. Duty on consumables, packing materials, finished goods and waste is to be computed with reference to the date of final de-bonding, and stock duty paid on that basis was treated as correctly determined. The Commissioner (Appeals) relief was sustained and the Revenue challenge failed. en-us Thu, 04 Aug 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334391 Where an EOU clears capital goods and spares on de-bonding under a valid EPCG licence, the applicable policy and CBEC circulars allow concessional duty to be worked out by reference to the effective customs duty on like imported goods, and no separate exemption notification is required. Duty on consumables, packing materials, finished goods and waste is to be computed with reference to the date of final de-bonding, and stock duty paid on that basis was treated as correctly determined. The Commissioner (Appeals) relief was sustained and the Revenue challenge failed. Case-Laws Central Excise Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334391