https://www.taxtmi.com/caselaws?id=349640 The Tribunal upheld the Commissioner (Appeals) findings in a case involving the conversion of a 100% EOU to the EPCG Scheme. The appellant's argument for a 5% duty liability under the EPCG Scheme, including duty foregone under Notification 22/2003-CE for indigenously procured goods, was dismissed. The Tribunal emphasized the obligation under Notification 22/2003-CE for duty payment on domestically procured goods, concluding that duty on such goods was not covered under the EPCG Scheme. The appeal was dismissed, highlighting the distinction between imported and indigenous goods for duty purposes in this unique conversion scenario. en-us Tue, 03 Oct 2017 00:00:00 +0530 Wed, 25 Apr 2018 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349640 The Tribunal upheld the Commissioner (Appeals) findings in a case involving the conversion of a 100% EOU to the EPCG Scheme. The appellant's argument for a 5% duty liability under the EPCG Scheme, including duty foregone under Notification 22/2003-CE for indigenously procured goods, was dismissed. The Tribunal emphasized the obligation under Notification 22/2003-CE for duty payment on domestically procured goods, concluding that duty on such goods was not covered under the EPCG Scheme. The appeal was dismissed, highlighting the distinction between imported and indigenous goods for duty purposes in this unique conversion scenario. Case-Laws Central Excise Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349640