https://www.taxtmi.com/caselaws?id=770182 Alternative exemption claims for imported inputs used in manufacture by a 100% EOU may be examined on their merits where the transactions are disclosed and procedural compliance is substantially met; on that basis, basic customs duty relief was available under the alternative customs notifications. However, exemption from CVD was not available for imported or externally procured parts used in the finished goods, and SAD could not be claimed where the CVD exemption failed. The extended period of limitation was not sustainable because the unit maintained statutory records and filed returns, so there was no suppression or misstatement. Penalties and confiscation based on the same demand were therefore set aside, and reassessment was confined to the normal period. en-us Thu, 17 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770182 Alternative exemption claims for imported inputs used in manufacture by a 100% EOU may be examined on their merits where the transactions are disclosed and procedural compliance is substantially met; on that basis, basic customs duty relief was available under the alternative customs notifications. However, exemption from CVD was not available for imported or externally procured parts used in the finished goods, and SAD could not be claimed where the CVD exemption failed. The extended period of limitation was not sustainable because the unit maintained statutory records and filed returns, so there was no suppression or misstatement. Penalties and confiscation based on the same demand were therefore set aside, and reassessment was confined to the normal period. Case-Laws Central Excise Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770182