https://www.taxtmi.com/caselaws?id=356864 The Tribunal upheld the Commissioner (Appeals) decision, ruling that importers without a manufacturing unit in a Special Economic Zone (SEZ) were not eligible for exemption from Additional Duty of Customs under Notification NO. 45/2005-Cus. The appellants' use of a Foreign Trade Warehousing Zone (FTWZ) with SEZ status as a port and warehousing facility did not entitle them to claim the exemption, as the goods were intended for manufacturing, not for sale. The Tribunal emphasized the importance of the intended use of imported goods and statutory provisions in determining eligibility for such exemptions. en-us Tue, 06 Mar 2018 00:00:00 +0530 Mon, 12 Nov 2018 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356864 The Tribunal upheld the Commissioner (Appeals) decision, ruling that importers without a manufacturing unit in a Special Economic Zone (SEZ) were not eligible for exemption from Additional Duty of Customs under Notification NO. 45/2005-Cus. The appellants' use of a Foreign Trade Warehousing Zone (FTWZ) with SEZ status as a port and warehousing facility did not entitle them to claim the exemption, as the goods were intended for manufacturing, not for sale. The Tribunal emphasized the importance of the intended use of imported goods and statutory provisions in determining eligibility for such exemptions. Case-Laws Customs Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356864