Customs: Section 61(1) not provide for use of goods in manufacture

Lonsen Kiri Chemical Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In the present case, the assessee being 100% EOU, imported goods exempted under Notification No. 50/2003-Cus. There is no dispute about the intention of the said goods to be used in the manufacture of final product in the 100% EOU unit of the appellant. Section 61(1) of Customs Act, 1962 does not provide that goods should be used in the manufacture but it only requires that the goods imported with intention of use in 100% EOU. As regards the intention for use, it is not disputed. Therefore, ap...