100% EOU - demand of customs duty foregone on the excess ...
EOU Not Liable for Customs Duty on Segregated Scrap, Ruled Not "Inputs as Such" Under Regulations.
July 14, 2018
Case Laws Customs AT
100% EOU - demand of customs duty foregone on the excess quantity of imported scrap - manufacture - after segregation of the mixed imported scrap, the segregated scrap, if cleared, cannot be considered as clearance of “inputs as such” - Demand cannot sustain.
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