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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

100% EOU - The appellant have sold 90% FOB of value of export of ...

Case Laws     Customs

February 21, 2019

100% EOU - The appellant have sold 90% FOB of value of export of Bearing Housing in DTA and has not exceeded 50% of FOB value of the unit since there is no DTA sale of Precision Automotive Component. The condition is therefore fully satisfied. The denial of concessional rate of duty as per the notification is unjustified.

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