https://www.taxtmi.com/caselaws?id=74718 An exemption under Notification No. 206/76-Cus was available for a chemical shown by certificate and departmental material to be used in the manufacture of ammunition. The notification was construed as requiring use in ammunition, not exclusive use in ammunition, so the existence of another possible use did not by itself defeat the exemption. On that basis, the exemption was treated as admissible and the refund claim was sustained. en-us Fri, 17 Jul 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74718 An exemption under Notification No. 206/76-Cus was available for a chemical shown by certificate and departmental material to be used in the manufacture of ammunition. The notification was construed as requiring use in ammunition, not exclusive use in ammunition, so the existence of another possible use did not by itself defeat the exemption. On that basis, the exemption was treated as admissible and the refund claim was sustained. Case-Laws Customs Fri, 17 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74718