https://www.taxtmi.com/caselaws?id=348023 Notification No. 53/97-Cus. required repayment of duty forgone on imported inputs only where the final product was non-excisable; goods cleared to DTA that were excisable, though exempt, did not satisfy that condition, so the demand failed. The FOB value for DTA clearances, once quantified and approved by the Development Commissioner, could not be varied by assessing authorities in the absence of any setting aside of that approval, and that objection also failed. Cover glasses and cuvetter glasses were accepted as optical components on the basis of prior permission and supporting technical advice, and Night Vision Binoculars could not be denied DTA clearance where specific permission had been granted and remained unchallenged. en-us Tue, 12 Sep 2017 00:00:00 +0530 Fri, 01 Mar 2019 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348023 Notification No. 53/97-Cus. required repayment of duty forgone on imported inputs only where the final product was non-excisable; goods cleared to DTA that were excisable, though exempt, did not satisfy that condition, so the demand failed. The FOB value for DTA clearances, once quantified and approved by the Development Commissioner, could not be varied by assessing authorities in the absence of any setting aside of that approval, and that objection also failed. Cover glasses and cuvetter glasses were accepted as optical components on the basis of prior permission and supporting technical advice, and Night Vision Binoculars could not be denied DTA clearance where specific permission had been granted and remained unchallenged. Case-Laws Central Excise Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348023