No customs duty demand as SAD Exemption was applicable on De-Bonding

Samsung India Electronics Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Allahabad)

Conclusion: While at the time of debonding, the value of raw material cleared had to be valued at the time of importation, and the rate of duty was the effective rate of duty leviable on the imported goods at the time of debonding. Therefore, the demand was not sustainable in the case as the goods were initially imported and used within assessee’s 100% EOU and the exemption was claimed only during debonding.

Held: Assessee-company was registered with th

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