https://www.taxtmi.com/caselaws?id=82865 Import of a chain assembly for motor graders qualified for exemption under Notification No. 350/76-Cus. where the end-use affidavit was produced and linked to the relevant bill of entry. The affidavit certified that the goods were imported for manufacture of motor graders, and the respondent accepted that it satisfied the notification conditions. The earlier rejection rested only on the absence of the affidavit, and that defect was cured by the subsequent production of the document. The exemption was therefore available and consequential relief followed. en-us Mon, 23 Jun 1986 00:00:00 +0530 Thu, 07 Jul 2011 17:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82865 Import of a chain assembly for motor graders qualified for exemption under Notification No. 350/76-Cus. where the end-use affidavit was produced and linked to the relevant bill of entry. The affidavit certified that the goods were imported for manufacture of motor graders, and the respondent accepted that it satisfied the notification conditions. The earlier rejection rested only on the absence of the affidavit, and that defect was cured by the subsequent production of the document. The exemption was therefore available and consequential relief followed. Case-Laws Customs Mon, 23 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82865