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<h1>Customs duty upheld on damaged goods not used for intended purpose. Notification benefit denied. Appeal allowed, penalties unjustified.</h1> The Revenue's appeal was successful as the Tribunal found that the custom duty demand on damaged imported goods, not used as intended for manufacturing ... Imported claiming concessional rate of duty as per Notification No. 36/96-Cus. The Revenue appealed against the Order-in-Appeal regarding custom duty demand on damaged imported goods not used as intended for manufacturing picture tubes. The Tribunal found that the benefit of notification was not available to the respondents as the goods were not used for the intended purpose. The appeal was allowed as penalty and interest demands were not justified.