Failure to Install Duty-Free Goods Within One Year Makes EOU Liable for Customs Duty Under EOU Scheme.

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....100% EOU - The condition of installation of capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty free - the appellant being falls under the second category failed to complete installation of goods so procured within one year or even within extended period of five years it is liable to pay Customs duty....