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    <title>1990 (12) TMI 249 - BEFORE THE COLLECTOR OF CENTRAL EXCISE &amp; CUSTOMS (</title>
    <link>https://www.taxtmi.com/caselaws?id=81361</link>
    <description>Where imported melting scrap is cleared under an end-use bond, the quantity for bond discharge and exemption purposes is the actual quantity received and used, not an approximate manifested quantity shown in the bills of entry. The text notes that the declared quantity was based on draught survey, while later weighment slips, independent surveyor certification, port authority certification, and end-use evidence established the quantity actually used in the electric arc furnace. In the absence of any allegation of diversion or misuse, certified physical weighment and end-use documentation were treated as the proper basis for cancelling the bond and supporting the refund claim.</description>
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    <pubDate>Fri, 21 Dec 1990 00:00:00 +0530</pubDate>
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      <title>1990 (12) TMI 249 - BEFORE THE COLLECTOR OF CENTRAL EXCISE &amp; CUSTOMS (</title>
      <link>https://www.taxtmi.com/caselaws?id=81361</link>
      <description>Where imported melting scrap is cleared under an end-use bond, the quantity for bond discharge and exemption purposes is the actual quantity received and used, not an approximate manifested quantity shown in the bills of entry. The text notes that the declared quantity was based on draught survey, while later weighment slips, independent surveyor certification, port authority certification, and end-use evidence established the quantity actually used in the electric arc furnace. In the absence of any allegation of diversion or misuse, certified physical weighment and end-use documentation were treated as the proper basis for cancelling the bond and supporting the refund claim.</description>
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      <pubDate>Fri, 21 Dec 1990 00:00:00 +0530</pubDate>
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