https://www.taxtmi.com/caselaws?id=275382 Imported capital goods covered by Notification No. 126/94 were not liable to duty where they were installed and used within the unit for export production, because clause 3(b)(i) made duty payable only if that condition was not met or the goods were not re-exported within the prescribed period. Mere failure to fulfil the overall export commitment did not, on the plain language of the notification, sustain the duty demand. The separate question concerning consumables under clause 3(b)(iv) was not decided on merits and was left open for further hearing. en-us Fri, 02 Dec 2011 00:00:00 +0530 Sat, 29 Sep 2018 18:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275382 Imported capital goods covered by Notification No. 126/94 were not liable to duty where they were installed and used within the unit for export production, because clause 3(b)(i) made duty payable only if that condition was not met or the goods were not re-exported within the prescribed period. Mere failure to fulfil the overall export commitment did not, on the plain language of the notification, sustain the duty demand. The separate question concerning consumables under clause 3(b)(iv) was not decided on merits and was left open for further hearing. Case-Laws Customs Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275382