https://www.taxtmi.com/caselaws?id=30131 The Tribunal remanded the case for further adjudication, granting the appellant an opportunity to address duty issues on imported capital goods not used for manufacturing export goods, imported raw materials used in goods sold domestically, and duty on raw materials/components exported and in bonded warehouse. The Tribunal found the premature duty demand before referral to the Director, STPI unnecessary and interpreted Notification No. 53/97-Cus. on machinery installation and use, emphasizing the need for the Assistant Commissioner's satisfaction. The appellant was given a chance for explanation and a personal hearing if needed. en-us Tue, 01 Apr 2008 00:00:00 +0530 Sat, 09 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30131 The Tribunal remanded the case for further adjudication, granting the appellant an opportunity to address duty issues on imported capital goods not used for manufacturing export goods, imported raw materials used in goods sold domestically, and duty on raw materials/components exported and in bonded warehouse. The Tribunal found the premature duty demand before referral to the Director, STPI unnecessary and interpreted Notification No. 53/97-Cus. on machinery installation and use, emphasizing the need for the Assistant Commissioner's satisfaction. The appellant was given a chance for explanation and a personal hearing if needed. Case-Laws Customs Tue, 01 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30131