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Customs - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

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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