https://www.taxtmi.com/caselaws?id=772894 A 100% EOU was treated as entitled to Basic Customs Duty exemption under Notification No. 25/1999-Cus and Notification No. 24/2005-Cus because the duty-free inputs were received, accounted for and used in manufacture, and substantial compliance with the exemption scheme was accepted. By contrast, the CVD exemption under Notification No. 6/2006-CE and Notification No. 12/2012-CE was denied for parts procured outside the factory, as the relevant entry required strict satisfaction of its specific conditions; consequential SAD relief also failed. The extended period and penalty were set aside following the earlier view in the appellant's own matter, leaving only recomputation of the surviving demand. en-us Thu, 20 Mar 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772894 A 100% EOU was treated as entitled to Basic Customs Duty exemption under Notification No. 25/1999-Cus and Notification No. 24/2005-Cus because the duty-free inputs were received, accounted for and used in manufacture, and substantial compliance with the exemption scheme was accepted. By contrast, the CVD exemption under Notification No. 6/2006-CE and Notification No. 12/2012-CE was denied for parts procured outside the factory, as the relevant entry required strict satisfaction of its specific conditions; consequential SAD relief also failed. The extended period and penalty were set aside following the earlier view in the appellant's own matter, leaving only recomputation of the surviving demand. Case-Laws Central Excise Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772894