https://www.taxtmi.com/caselaws?id=443243 For DTA clearances by a 100% EOU, the assessable duty is to be computed as fifty per cent of the customs duty leviable on like imported goods, and any applicable customs exemption must be factored into that computation. The exemption under Notification No. 21/2002-Cus was treated as depending on whether the finished goods were meant for use in a crude petroleum refinery. The earlier rejection, based on nil-duty import of raw material under a separate EOU notification, was held not ative of the duty position for the finished goods. The matter was remanded for factual verification of the intended refinery use and reconsideration on the correct legal basis. en-us Mon, 18 Sep 2023 00:00:00 +0530 Wed, 20 Sep 2023 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443243 For DTA clearances by a 100% EOU, the assessable duty is to be computed as fifty per cent of the customs duty leviable on like imported goods, and any applicable customs exemption must be factored into that computation. The exemption under Notification No. 21/2002-Cus was treated as depending on whether the finished goods were meant for use in a crude petroleum refinery. The earlier rejection, based on nil-duty import of raw material under a separate EOU notification, was held not ative of the duty position for the finished goods. The matter was remanded for factual verification of the intended refinery use and reconsideration on the correct legal basis. Case-Laws Central Excise Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443243