https://www.taxtmi.com/caselaws?id=51737 Duty exemption under Notification No. 13/81-Cus. for 100% EOUs depended on compliance with the prescribed export obligation, value addition and other bond conditions. Condition No. 6 allowed duty demand not only where imported materials were shown to be unused in export production, but also where the export obligation itself was not fulfilled within the stipulated period. The exemption could not be retained merely because the materials were used in manufacture if the notification conditions were breached. The matter was remanded for fresh adjudication. en-us Wed, 11 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 09:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51737 Duty exemption under Notification No. 13/81-Cus. for 100% EOUs depended on compliance with the prescribed export obligation, value addition and other bond conditions. Condition No. 6 allowed duty demand not only where imported materials were shown to be unused in export production, but also where the export obligation itself was not fulfilled within the stipulated period. The exemption could not be retained merely because the materials were used in manufacture if the notification conditions were breached. The matter was remanded for fresh adjudication. Case-Laws Central Excise Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51737