Exemption Denied for 100% EOU: Imported Item Used for Safe Transport, Not Production of Exported Goods.

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Full Text of the Document

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....Denial of benefit of exemption - 100% EOU - it is an admitted fact that the item imported is used inside the container only for safe transportation and not for the production of exported goods. Moreover, the Notification does not allow any used items to be imported and therefore, the question of extending the benefit does not arise at all. - AT....