https://www.taxtmi.com/caselaws?id=51552 Duty on clearances by an export oriented unit to the domestic tariff area was held unsustainable under Section 28 of the Customs Act, 1962 because the charging provision for goods manufactured in India lay under the Central Excise Act, 1944, and the Board's interpretation could not justify a customs demand. The demands were also barred by limitation, as the notices covered earlier periods without valid invocation of the extended period. Ferric Oxide was treated as part of the approved product description rather than an intermediate product, so the exemption claim could not be denied on that basis. The appeals therefore succeeded and the duty demands were set aside. en-us Fri, 27 Sep 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51552 Duty on clearances by an export oriented unit to the domestic tariff area was held unsustainable under Section 28 of the Customs Act, 1962 because the charging provision for goods manufactured in India lay under the Central Excise Act, 1944, and the Board's interpretation could not justify a customs demand. The demands were also barred by limitation, as the notices covered earlier periods without valid invocation of the extended period. Ferric Oxide was treated as part of the approved product description rather than an intermediate product, so the exemption claim could not be denied on that basis. The appeals therefore succeeded and the duty demands were set aside. Case-Laws Customs Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51552