https://www.taxtmi.com/caselaws?id=349148 The Appellate Tribunal CESTAT Bangalore ruled in favor of M/s. Aditya Auto Products & Engineering India Pvt. Ltd., an Export Oriented Unit, in their appeal against a Customs Duty demand of Rs. 26,37,569/-. The Tribunal found no justification for the demand on excess raw material consumption, emphasizing that goods produced in an EOU are subject to Central Excise duty, not Customs Duty. The appellant had paid duty on excess scrap and did not remove inputs unauthorizedly. The Tribunal set aside the duty demand, citing legal precedents and clarifying the duty liability of EOUs under the Customs Act. en-us Wed, 30 Aug 2017 00:00:00 +0530 Sat, 07 Oct 2017 08:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349148 The Appellate Tribunal CESTAT Bangalore ruled in favor of M/s. Aditya Auto Products & Engineering India Pvt. Ltd., an Export Oriented Unit, in their appeal against a Customs Duty demand of Rs. 26,37,569/-. The Tribunal found no justification for the demand on excess raw material consumption, emphasizing that goods produced in an EOU are subject to Central Excise duty, not Customs Duty. The appellant had paid duty on excess scrap and did not remove inputs unauthorizedly. The Tribunal set aside the duty demand, citing legal precedents and clarifying the duty liability of EOUs under the Customs Act. Case-Laws Customs Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349148