Concessional Duty Rate Dispute: Are Raw Materials from EOUs or SEZs Considered Imports Under Notification No. 23/2003-CE?

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....Concessional rate of duty - benefit of Sr. No.3 to Notification No. 23/2003-CE - denial of benefit on the ground that when raw materials were procured from 100% EOU / SEZ units, the same amounts to “imports” for the purpose of procurement of goods - Contention of the revenue is not acceptable.....