https://www.taxtmi.com/caselaws?id=34446 Exports from a 100% EOU made with specific permission of the Development Commissioner could not be treated as a breach of exemption conditions merely because the goods were duty-free imported or domestically procured components that underwent inspection, functional testing, repacking and relabelling. The policy concept of manufacture was applied broadly, and the Board circulars required consultation and reference before any duty demand on that issue. The department also failed to establish that the goods were exported as such without manufacture; on the facts, duty, confiscation and penalties were unsustainable and the appeals were allowed with consequential relief. en-us Fri, 30 Jan 2009 00:00:00 +0530 Sun, 30 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34446 Exports from a 100% EOU made with specific permission of the Development Commissioner could not be treated as a breach of exemption conditions merely because the goods were duty-free imported or domestically procured components that underwent inspection, functional testing, repacking and relabelling. The policy concept of manufacture was applied broadly, and the Board circulars required consultation and reference before any duty demand on that issue. The department also failed to establish that the goods were exported as such without manufacture; on the facts, duty, confiscation and penalties were unsustainable and the appeals were allowed with consequential relief. Case-Laws Customs Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34446