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TMI Blog2014 (1) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the factory premise who is 100% EOU. Any goods which are moved into 100% EOU are exempted from payment of customs duty. In the same way, the additional duty of customs also cannot be levied - Decided in favour of assessee. - Appeal No. C/54 of 2006 - - - Dated:- 2-4-2012 - Mr. M.V. Ravindran and Mr. B.S.V. Murthy, JJ. For the Appellant: Shri H. D. Dave, Advocate For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot paying the additional duty of customs on HSD @ Rs. 1/ltr which was imposed with effect from 01.3.1999 as per the provisions of Section 116 of the Finance Act, 1999 as amended and Rs. 1.50/ltr with effect from 01.3.2003 as per Clause 160 of Finance Bill 2003 on HSD imported by them. No exemption from the said additional duty of customs is available to 100% EOU at the time of import of HSD. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority, the appellant moved an appeal before the first appellate authority who upheld the order in original. 3. Heard both sides and perused the record. 4. The facts are not in dispute inasmuch as, the appellant had transferred the High Speed Diesel (HSD) and had cleared the same to be used in the factory premise who is 100% EOU. Any goods which are moved into 100% EOU are exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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