https://www.taxtmi.com/caselaws?id=417031 Under the Foreign Trade Policy, inter-unit transfer of raw materials between two 100% EOUs was not denied notification benefit merely because separate customs permission had not been obtained in the facts found, and the Tribunal's view was upheld. Domestic sale of olives was treated as permissible because the CBEC circular on similar goods supported the Tribunal's interpretation of the policy. Repacking and labelling of imported goods was held to constitute manufacture under the Foreign Trade Policy, whose definition is broader than Section 2(f) of the Central Excise Act, and the Tribunal's order was sustained in full. en-us Fri, 19 Nov 2021 00:00:00 +0530 Sat, 15 Oct 2022 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417031 Under the Foreign Trade Policy, inter-unit transfer of raw materials between two 100% EOUs was not denied notification benefit merely because separate customs permission had not been obtained in the facts found, and the Tribunal's view was upheld. Domestic sale of olives was treated as permissible because the CBEC circular on similar goods supported the Tribunal's interpretation of the policy. Repacking and labelling of imported goods was held to constitute manufacture under the Foreign Trade Policy, whose definition is broader than Section 2(f) of the Central Excise Act, and the Tribunal's order was sustained in full. Case-Laws Customs Fri, 19 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417031