This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No duty leviable if raw material is destroyed within the unit after intimation to Customs authorities
Case Law Details
- Case Name
- Biocon Limited Vs Commissioner of Central Tax (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Biocon Limited Vs Commissioner of Central Tax (CESTAT Bangalore)
Brief facts leading to the present dispute, inter alia, are that the appellant is a 100% Export Oriented Unit (EOU); that the appellant had procured raw materials/inputs for the purpose of manufacture and export of its final products; that the importation of raw materials were allowed duty-free by virtue of Notification No.52/2003-CUS dated 31.03.2003; that the appellant had also procured certain indigenously manufactured goods duty-free as per Notification No.22/2003-CE dated 31.03.2003; that the obvious purpose of these procure...
