https://www.taxtmi.com/caselaws?id=355430 Customs duty demand on imported raw cotton used by a 100% Export Oriented Unit for waste generated during manufacture and cleared to the Domestic Tariff Area was held unsustainable. The Tribunal noted that the same issue had already been decided in a connected appeal, that the waste cleared to the Domestic Tariff Area was excisable and duty had been paid on such clearance, and that the governing exemption notification did not authorise the department's demand on the facts presented. In the absence of any finding of deliberate misuse, pilferage, or diversion, the demand on the imported inputs could not be maintained and the impugned order was set aside. en-us Thu, 08 Feb 2018 00:00:00 +0530 Wed, 14 Feb 2018 09:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355430 Customs duty demand on imported raw cotton used by a 100% Export Oriented Unit for waste generated during manufacture and cleared to the Domestic Tariff Area was held unsustainable. The Tribunal noted that the same issue had already been decided in a connected appeal, that the waste cleared to the Domestic Tariff Area was excisable and duty had been paid on such clearance, and that the governing exemption notification did not authorise the department's demand on the facts presented. In the absence of any finding of deliberate misuse, pilferage, or diversion, the demand on the imported inputs could not be maintained and the impugned order was set aside. Case-Laws Customs Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355430