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

Please become a Premium member. If you are already a Premium member, login here to access the full content.