https://www.taxtmi.com/caselaws?id=776969 A 100% EOU/EHTP unit was entitled to claim separately available exemption under Notification No. 12/2012-Cus. and Notification No. 12/2012-CE for imported and indigenous inputs used in manufacture, even though the finished mobile phone parts were cleared to the DTA at nil duty. The Tribunal held that EOU status did not by itself bar such concessional or nil-rate exemptions when the substantive conditions of those notifications were satisfied. It also accepted the claim despite being raised later, as the entitlement was substantive and the relevant procedure had been under departmental control. The customs duty, central excise duty, interest, and penalties were therefore not sustainable. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776969 A 100% EOU/EHTP unit was entitled to claim separately available exemption under Notification No. 12/2012-Cus. and Notification No. 12/2012-CE for imported and indigenous inputs used in manufacture, even though the finished mobile phone parts were cleared to the DTA at nil duty. The Tribunal held that EOU status did not by itself bar such concessional or nil-rate exemptions when the substantive conditions of those notifications were satisfied. It also accepted the claim despite being raised later, as the entitlement was substantive and the relevant procedure had been under departmental control. The customs duty, central excise duty, interest, and penalties were therefore not sustainable. Case-Laws Customs Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776969