https://www.taxtmi.com/caselaws?id=86606 Imported dumate wire was treated as eligible for exemption under Notification No. 345/86 where competent certificates showed it was required for the specified end-use and trade material established that lead-in-wire and glass to metal seal were understood as the same product in commercial parlance. The exemption could not be denied merely because the goods were used through an intermediate stage or described differently in technical terminology. Supporting certificates from industrial authorities, manufacturers and trade literature were accepted as relevant proof of end-use and commercial identity, and the claim for customs exemption was upheld. en-us Thu, 27 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86606 Imported dumate wire was treated as eligible for exemption under Notification No. 345/86 where competent certificates showed it was required for the specified end-use and trade material established that lead-in-wire and glass to metal seal were understood as the same product in commercial parlance. The exemption could not be denied merely because the goods were used through an intermediate stage or described differently in technical terminology. Supporting certificates from industrial authorities, manufacturers and trade literature were accepted as relevant proof of end-use and commercial identity, and the claim for customs exemption was upheld. Case-Laws Customs Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86606