https://www.taxtmi.com/caselaws?id=289649 Cement and iron and steel used for construction of an SEZ unit do not fall within the statutory definitions of capital goods, raw materials, components, consumables, spares or finished goods under the SEZ Rules. As a result, duty cannot be recovered on debonding merely because those materials were procured duty free for construction and development of the unit. The stated ratio is that construction materials are outside the exit-duty framework unless they fit a specific statutory category attracting duty on leaving the SEZ regime. en-us Mon, 11 Feb 2019 00:00:00 +0530 Wed, 12 Aug 2020 17:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289649 Cement and iron and steel used for construction of an SEZ unit do not fall within the statutory definitions of capital goods, raw materials, components, consumables, spares or finished goods under the SEZ Rules. As a result, duty cannot be recovered on debonding merely because those materials were procured duty free for construction and development of the unit. The stated ratio is that construction materials are outside the exit-duty framework unless they fit a specific statutory category attracting duty on leaving the SEZ regime. Case-Laws Central Excise Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289649