Set off of Custom duty for buying another item

[Kishan Agarwal]

A person imports an item say Cement Clinker on which he pays customs duty. Can this duty be set off on buy of another item say iron billet?

AI Summary

Set-off of customs duty: duty paid on one imported item cannot be credited against purchase of a different item.
Customs duty paid on the import of one item cannot be set off against purchase of a different item; the forum reply states this set-off is not permissible.