https://www.taxtmi.com/caselaws?id=85669 Poly vinyl alcohol imported under Heading A of Notification No. 45/94 was held eligible for exemption without proof of actual use in the leather industry. The Tribunal distinguished Heading A from Heading B and noted that the actual use undertaking, bond and certification requirements were expressly attached only to Heading B. Applying the settled meaning of "for use" as "intended for use," it held that an actual user condition could not be implied for Heading A. The imported goods were covered by Heading A, so the exemption remained available to the importer. en-us Wed, 26 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 14:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85669 Poly vinyl alcohol imported under Heading A of Notification No. 45/94 was held eligible for exemption without proof of actual use in the leather industry. The Tribunal distinguished Heading A from Heading B and noted that the actual use undertaking, bond and certification requirements were expressly attached only to Heading B. Applying the settled meaning of "for use" as "intended for use," it held that an actual user condition could not be implied for Heading A. The imported goods were covered by Heading A, so the exemption remained available to the importer. Case-Laws Customs Wed, 26 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85669