https://www.taxtmi.com/caselaws?id=390175 A 100% EOU was entitled to exemption on indigenous procurement of insecticide under Notification No. 22/2003-CE because the goods fell within the notified category and were used for pre- and post-harvest treatment through contract farmers linked to export production. Procurement was supported by CT-3 certificates issued by the jurisdictional Range Officer, and prior approval of the Development Commissioner was not required for such procurement. The duty demand could not be sustained merely because the insecticide was applied outside the unit by contract farmers before the produce was brought back for further processing and export. en-us Mon, 02 Dec 2019 00:00:00 +0530 Wed, 25 Dec 2019 11:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390175 A 100% EOU was entitled to exemption on indigenous procurement of insecticide under Notification No. 22/2003-CE because the goods fell within the notified category and were used for pre- and post-harvest treatment through contract farmers linked to export production. Procurement was supported by CT-3 certificates issued by the jurisdictional Range Officer, and prior approval of the Development Commissioner was not required for such procurement. The duty demand could not be sustained merely because the insecticide was applied outside the unit by contract farmers before the produce was brought back for further processing and export. Case-Laws Central Excise Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390175