https://www.taxtmi.com/caselaws?id=72089 The Customs exemption under Notification No. 389/76-Cus. applied to imported man-made fibre yarn used in the manufacture of belting for machinery, provided the importer proved the end-use to the satisfaction of the Assistant Collector. The decisive requirement was actual ultimate use in the belting manufacture, not that the importer must personally produce the finished belting. Use of the yarn in belting ducks, as an essential intermediate product in the manufacturing chain, was sufficient in principle to attract the exemption where the final belting was made by another manufacturer, subject to proof and accounting for any quantity not so used. en-us Tue, 08 Oct 1985 00:00:00 +0530 Wed, 11 May 2011 16:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72089 The Customs exemption under Notification No. 389/76-Cus. applied to imported man-made fibre yarn used in the manufacture of belting for machinery, provided the importer proved the end-use to the satisfaction of the Assistant Collector. The decisive requirement was actual ultimate use in the belting manufacture, not that the importer must personally produce the finished belting. Use of the yarn in belting ducks, as an essential intermediate product in the manufacturing chain, was sufficient in principle to attract the exemption where the final belting was made by another manufacturer, subject to proof and accounting for any quantity not so used. Case-Laws Customs Tue, 08 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72089