https://www.taxtmi.com/caselaws?id=35111 For 100% EOUs under the export policy, testing, packing, re-packing, labelling and re-labelling of imported goods may qualify as manufacture where the policy defines manufacture broadly and the goods are processed under an approved, bonded export scheme. On that basis, exemption under Notification No. 52/2003-Cus. cannot be denied merely because the goods are exported as such. Where the goods are used in the approved export operations and export obligations are fulfilled, confiscation under Section 111(o), redemption fine, penalties and duty demands are not sustainable, and limitation may also bar the demand. en-us Wed, 21 Jan 2009 00:00:00 +0530 Fri, 09 Jun 2023 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35111 For 100% EOUs under the export policy, testing, packing, re-packing, labelling and re-labelling of imported goods may qualify as manufacture where the policy defines manufacture broadly and the goods are processed under an approved, bonded export scheme. On that basis, exemption under Notification No. 52/2003-Cus. cannot be denied merely because the goods are exported as such. Where the goods are used in the approved export operations and export obligations are fulfilled, confiscation under Section 111(o), redemption fine, penalties and duty demands are not sustainable, and limitation may also bar the demand. Case-Laws Customs Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35111