https://www.taxtmi.com/caselaws?id=48730 The Tribunal's Special Bench 'C' ruled in favor of the appellants, determining that sodium peroxide was covered under Notification No. 13/81 as a consumable for manufacturing charge chrome, exempting it from duty. Additionally, the Larger Bench clarified that the jurisdiction to demand duty on goods not used in manufacturing lies with the proper officer overseeing the EOU, not the Customs House where the goods were initially assessed. This decision reinforced the jurisdictional authority of officers in charge of EOUs regarding duty demands on imported goods. en-us Thu, 02 Feb 1995 00:00:00 +0530 Thu, 16 Nov 2023 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48730 The Tribunal's Special Bench 'C' ruled in favor of the appellants, determining that sodium peroxide was covered under Notification No. 13/81 as a consumable for manufacturing charge chrome, exempting it from duty. Additionally, the Larger Bench clarified that the jurisdiction to demand duty on goods not used in manufacturing lies with the proper officer overseeing the EOU, not the Customs House where the goods were initially assessed. This decision reinforced the jurisdictional authority of officers in charge of EOUs regarding duty demands on imported goods. Case-Laws Customs Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48730