https://www.taxtmi.com/caselaws?id=86384 Imported duo strips and dual purpose gaskets received in running length and requiring cutting to size were treated as raw materials, not ready-for-fitment components, for exemption purposes. The decisive test was the intrinsic nature of the goods rather than their intended use in guided weapons, so the exemption claim failed. A Ministry of Defence certificate did not bind Customs or automatically establish entitlement to the notification, because the customs authorities had to independently determine applicability. The benefit of Notification No. 206/76-Customs was therefore denied. en-us Fri, 31 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 15:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86384 Imported duo strips and dual purpose gaskets received in running length and requiring cutting to size were treated as raw materials, not ready-for-fitment components, for exemption purposes. The decisive test was the intrinsic nature of the goods rather than their intended use in guided weapons, so the exemption claim failed. A Ministry of Defence certificate did not bind Customs or automatically establish entitlement to the notification, because the customs authorities had to independently determine applicability. The benefit of Notification No. 206/76-Customs was therefore denied. Case-Laws Customs Fri, 31 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86384