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CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold in Domestic Tariff Area. Accordingly, in such case, duty demand has to be raised as per the Customs Act.
The appellant is engaged in manufacturing of excisable goods falling under chapter 84 and are availing Cenvat credit of duty and tax paid on inputs and input services and are also registered u/s. 69 of the Finance Act, 1994 for discharging their service tax liability.
