https://www.taxtmi.com/caselaws?id=73931 Consumable metal cutting tools imported by an actual user under an automatic licence did not fall within the policy concept of "Actual User" merely because they were used through jobbing units to make replacement gears. The tools were not raw materials or components sent out for conversion into an intermediate product, so the activity was not "intermediate processing" as contemplated by the earlier Tribunal rulings. Those rulings were therefore inapplicable, the Collector (Appeals) had erred in allowing the claims, and the revenue's appeal succeeded. en-us Mon, 03 Aug 1987 00:00:00 +0530 Sat, 28 Jan 2012 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73931 Consumable metal cutting tools imported by an actual user under an automatic licence did not fall within the policy concept of "Actual User" merely because they were used through jobbing units to make replacement gears. The tools were not raw materials or components sent out for conversion into an intermediate product, so the activity was not "intermediate processing" as contemplated by the earlier Tribunal rulings. Those rulings were therefore inapplicable, the Collector (Appeals) had erred in allowing the claims, and the revenue's appeal succeeded. Case-Laws Customs Mon, 03 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73931