https://www.taxtmi.com/caselaws?id=336266 CESTAT New Delhi examined whether clean room panels, wall panels, glass panels and related items procured by a 100% Export Oriented Undertaking for controlled clean-room construction qualified for duty-free import or procurement under the exemption notification and approved export-oriented scheme. It noted that the goods were approved by the competent Development Commissioner and were used to establish facilities directly connected with manufacture of pharmaceutical products. Applying precedent that items used in connection with manufacture or production may fall within the exemption, the Tribunal held that revenue could not deny relief by treating the goods as mere construction materials where the foreign trade authority had permitted duty-free procurement. The exemption denial was unsustainable and the matter was decided in favour of the assessee. en-us Wed, 16 Nov 2016 00:00:00 +0530 Sun, 18 Dec 2016 23:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336266 CESTAT New Delhi examined whether clean room panels, wall panels, glass panels and related items procured by a 100% Export Oriented Undertaking for controlled clean-room construction qualified for duty-free import or procurement under the exemption notification and approved export-oriented scheme. It noted that the goods were approved by the competent Development Commissioner and were used to establish facilities directly connected with manufacture of pharmaceutical products. Applying precedent that items used in connection with manufacture or production may fall within the exemption, the Tribunal held that revenue could not deny relief by treating the goods as mere construction materials where the foreign trade authority had permitted duty-free procurement. The exemption denial was unsustainable and the matter was decided in favour of the assessee. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336266