https://www.taxtmi.com/caselaws?id=80749 Imported cement was treated as a special-quality material meant exclusively for aircraft manufacture, and therefore eligible for Customs Notification No. 196/76. The supporting evidence, including a Ministry of Defence certificate and a technical write-up, showed use only in Jaguar aircraft production programmes. The department's instruction sheet was treated as handling and storage guidance, not as evidence overriding the documentary record. On that basis, the material was found not to be for general commercial use and the benefit of the notification was available to the assessee. en-us Mon, 30 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 11:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80749 Imported cement was treated as a special-quality material meant exclusively for aircraft manufacture, and therefore eligible for Customs Notification No. 196/76. The supporting evidence, including a Ministry of Defence certificate and a technical write-up, showed use only in Jaguar aircraft production programmes. The department's instruction sheet was treated as handling and storage guidance, not as evidence overriding the documentary record. On that basis, the material was found not to be for general commercial use and the benefit of the notification was available to the assessee. Case-Laws Customs Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80749