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TMI Blog2019 (6) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... as also been provided that capital goods can be taken to any other unit in a Special Economic Zone or to other Export Oriented Undertaking etc., without payment of duty for the purpose of manufacture and export of the final product. It is not the case of Revenue that the appellant had not complied with the above provisions laid down in the FTP and the HBP. Since, the capital goods were supplied by the appellant to the SEZ unit, duly approved by the Development Commissioner; the requirements of the Export and Import Policy have been duly complied with. Thus, the adjudged demands cannot be fastened on the appellant. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 85742 of 2013 - A/87479/2019 - Dated:- 13-6-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 18.02.2005 for withdrawal from EOU Scheme. Subsequently, the appellant vide letter dated 24.03.2005 had approached the Development Commissioner, SEEPZ, for transfer of capital goods to the SEZ unit of M/s Indo Koya Import and Export Company located at Kandla Special Economic Zone. Necessary permission was granted vide letter dated 01.04.2005 by the Development Commissioner for such transfer of capital goods to the SEZ unit. Since, positive NFE was not achieved by the appellant as per paragraph (3) (d) (ii) of notification dated 31.03.2003, the Central Excise Department had initiated show cause proceedings against the appellant, which culminated into the adjudication order dated 31.03.2010, wherein duty demand of ₹ 5.44 L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds NFE, provided that such goods are permissible for procurement by these units. The procedure of exit of a manufacturing unit from the EOU Scheme is contained in para 6.18 in the FTP. 5. It is not the case of Revenue that the appellant had not complied with the above provisions laid down in the FTP and the HBP. Since, the capital goods were supplied by the appellant to the SEZ unit, duly approved by the Development Commissioner; the requirements of the Export and Import Policy have been duly complied with. Thus, the adjudged demands cannot be fastened on the appellant. 6. In view of above, the impugned order passed by the learned Commissioner (Appeals) cannot be sustained on merits. Accordingly, the same is set aside and the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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