https://www.taxtmi.com/caselaws?id=358125 Customs duty could not be demanded on duty-free capital goods imported by a 100% EOU where the goods were installed and used in the factory for manufacture of export goods, because the exemption scheme treated capital goods differently from raw materials and mere non-fulfilment of export obligation did not sustain that demand. Duty liability on duty-free raw materials was, however, accepted and sustained in accordance with law. The impugned order was therefore modified to delete the demand on capital goods while maintaining the duty position on raw materials, and the appeal was allowed in part. en-us Tue, 06 Feb 2018 00:00:00 +0530 Thu, 05 Apr 2018 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358125 Customs duty could not be demanded on duty-free capital goods imported by a 100% EOU where the goods were installed and used in the factory for manufacture of export goods, because the exemption scheme treated capital goods differently from raw materials and mere non-fulfilment of export obligation did not sustain that demand. Duty liability on duty-free raw materials was, however, accepted and sustained in accordance with law. The impugned order was therefore modified to delete the demand on capital goods while maintaining the duty position on raw materials, and the appeal was allowed in part. Case-Laws Customs Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358125