https://www.taxtmi.com/caselaws?id=87567 Imported parts cleared under an exemption notification remained ineligible for concessional duty where the notification made actual use in the specified manufacture a mandatory condition. Because the components were admittedly damaged after clearance and were not in fact used in manufacture of the specified motor vehicles, the condition for exemption was not satisfied and the differential duty became payable. Authorities dealing with intended use or manufacturing wastage were distinguished on their facts. The duty demand was upheld, while the interest demand was not sustained. en-us Thu, 18 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87567 Imported parts cleared under an exemption notification remained ineligible for concessional duty where the notification made actual use in the specified manufacture a mandatory condition. Because the components were admittedly damaged after clearance and were not in fact used in manufacture of the specified motor vehicles, the condition for exemption was not satisfied and the differential duty became payable. Authorities dealing with intended use or manufacturing wastage were distinguished on their facts. The duty demand was upheld, while the interest demand was not sustained. Case-Laws Customs Thu, 18 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87567