Customs exemption for plastic moulds fails where goods were manufactured abroad by someone other than the importer.

Exemption under Notification No. 68/92-Customs for moulds of plastic was confined to goods manufactured in a factory and intended for use in that manufacturer's own factory or another factory of the same manufacturer. Where the goods were manufactured abroad by a person other than the importer, the essential condition of manufacture by the user-manufacturer was not met, so the exemption from additional duty of customs was unavailable.

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Issues: Whether the exemption under Notification No. 68/92-Customs was available in respect of additional duty of customs when the goods were manufactured abroad by a person other than the importer.

Analysis: The exemption applied to moulds of plastic manufactured in a factory and intended for use either within the factory of production or in another factory of the same manufacturer. Since the goods in question were manufactured abroad by someone other than the appellant, the essential condition that the goods be manufactured by the person intending to use them in his own factory or another factory of his was not satisfied.

Conclusion: The exemption was not available and the appeal failed.

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