https://www.taxtmi.com/caselaws?id=76377 Exemption for goods procured by an export oriented undertaking depends on a demonstrable nexus with manufacture, packaging of export goods, or the special conditions needed for production; mere use within the factory is not enough. Items such as air-conditioners, modem, door fittings and epoxy primer must be examined on their actual connection with the manufacturing process, including requirements of sterile pharmaceutical production. Recovery of inadmissible exemption availed under bond is not defeated by ordinary limitation periods under the customs or excise laws, so a limitation objection based on those periods does not succeed. en-us Mon, 31 Aug 2009 00:00:00 +0530 Wed, 23 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76377 Exemption for goods procured by an export oriented undertaking depends on a demonstrable nexus with manufacture, packaging of export goods, or the special conditions needed for production; mere use within the factory is not enough. Items such as air-conditioners, modem, door fittings and epoxy primer must be examined on their actual connection with the manufacturing process, including requirements of sterile pharmaceutical production. Recovery of inadmissible exemption availed under bond is not defeated by ordinary limitation periods under the customs or excise laws, so a limitation objection based on those periods does not succeed. Case-Laws Customs Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76377