Benefit of no duty import allowed when goods jointly imported by financing company and EOU

Same Deutz Fahr India (P) Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) Benefit duty import allowed when goods jointly imported  financing company EOU The CESTAT, Chennai in the case of M/s. Same Deutz – Fahr India (P) Ltd. v. Commissioner of GST & Central Excise (Customs Appeal No.42175 of 2014, dated May 26, 2023) allowed the Export Oriented Unit (“EOU”) and financing company jointly to enjoy the benefit of no duty imports when imported goods used by EOU. Facts: M/s. Same Deutz-Fahr India (P) Ltd. (“the Appellant”) is an EOU and is engaged in manufacturi...