https://www.taxtmi.com/caselaws?id=34016 Duty-free raw material imported for a 100% EOU did not attract proportionate customs duty merely because excess wastage was generated during manufacture, where the wastage was cleared on payment of Central Excise duty under Notification No. 53/97-Cus. The notification did not impose a wastage-limit condition for denial of benefit; it only required excisable wastage to be cleared on payment of duty. In the absence of any finding of diversion, misuse, or abuse of the exemption, recovery of customs duty on the inputs contained in such wastage was not justified, and confiscation and penalty were unsustainable. en-us Tue, 29 Apr 2008 00:00:00 +0530 Sun, 05 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34016 Duty-free raw material imported for a 100% EOU did not attract proportionate customs duty merely because excess wastage was generated during manufacture, where the wastage was cleared on payment of Central Excise duty under Notification No. 53/97-Cus. The notification did not impose a wastage-limit condition for denial of benefit; it only required excisable wastage to be cleared on payment of duty. In the absence of any finding of diversion, misuse, or abuse of the exemption, recovery of customs duty on the inputs contained in such wastage was not justified, and confiscation and penalty were unsustainable. Case-Laws Customs Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34016