https://www.taxtmi.com/caselaws?id=437398 Imported pipes laid in a continuous slurry pipeline between two units of an integrated manufacturing facility were treated as installed in the importer's factory or premises for Notification No. 64/2008-Cus., because the notification was not confined to a Central Excise-registered factory and the pipeline formed an essential part of the captive production chain. The Tribunal also found no suppression, as the importer had disclosed the EPCG licences and the installation position, including the portion outside the factory area, so the extended period under Section 28 of the Customs Act, 1962 was not available. The demand and penalties were set aside, and concessional duty was upheld. en-us Tue, 11 Apr 2023 00:00:00 +0530 Thu, 04 May 2023 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437398 Imported pipes laid in a continuous slurry pipeline between two units of an integrated manufacturing facility were treated as installed in the importer's factory or premises for Notification No. 64/2008-Cus., because the notification was not confined to a Central Excise-registered factory and the pipeline formed an essential part of the captive production chain. The Tribunal also found no suppression, as the importer had disclosed the EPCG licences and the installation position, including the portion outside the factory area, so the extended period under Section 28 of the Customs Act, 1962 was not available. The demand and penalties were set aside, and concessional duty was upheld. Case-Laws Customs Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437398