Export Unit Meets Conditions, No Duty Owed: Compliance with LOP and LTU Confirmed for Imported Materials Use.

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....Debonding of 100% EOU - Demand of differential duty - Scope of conditions of the LOP and LTU - In terms of the aforesaid condition, payment of an amount equal to duty leviable on the goods and applicable interest would arise, only if the imported duty free raw material/inputs have not been used either for export or for DTA home consumption. This is not the case of the appellants. - AT....