https://www.taxtmi.com/caselaws?id=52398 The Tribunal set aside the customs duty demand on goods produced by an Export Oriented Unit (EOU) and sold domestically, ruling that such goods are liable for central excise duty under the Central Excise Act, not customs duty under the Customs Act. The decision emphasized the distinction between customs and excise duties for EOU-produced goods, while allowing revenue authorities to demand duty on imported inputs used in production. The ruling clarified the applicable duty framework, aligning with prior decisions and relevant notifications. The appeal was allowed, reinforcing the legal position on duty applicability for EOUs. en-us Wed, 10 Dec 2003 00:00:00 +0530 Mon, 01 Jul 2024 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52398 The Tribunal set aside the customs duty demand on goods produced by an Export Oriented Unit (EOU) and sold domestically, ruling that such goods are liable for central excise duty under the Central Excise Act, not customs duty under the Customs Act. The decision emphasized the distinction between customs and excise duties for EOU-produced goods, while allowing revenue authorities to demand duty on imported inputs used in production. The ruling clarified the applicable duty framework, aligning with prior decisions and relevant notifications. The appeal was allowed, reinforcing the legal position on duty applicability for EOUs. Case-Laws Customs Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52398