https://www.taxtmi.com/caselaws?id=84546 The Tribunal upheld the Customs Authorities' jurisdiction and denial of duty exemption under Notification No. 339/85-Cus. It clarified that testing and checking did not constitute manufacturing. The penalty was reduced from Rs. 10,00,000 to Rs. 2,00,000, considering the circumstances. The appellants were advised to pursue their claim for duty drawback under Section 74 of the Customs Act, 1962. en-us Fri, 15 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 16:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84546 The Tribunal upheld the Customs Authorities' jurisdiction and denial of duty exemption under Notification No. 339/85-Cus. It clarified that testing and checking did not constitute manufacturing. The penalty was reduced from Rs. 10,00,000 to Rs. 2,00,000, considering the circumstances. The appellants were advised to pursue their claim for duty drawback under Section 74 of the Customs Act, 1962. Case-Laws Customs Fri, 15 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84546