https://www.taxtmi.com/caselaws?id=88341 Importers claiming concessional duty under a use-based exemption must prove that the goods were actually utilised for the specified industry. The expression "for use" was treated as meaning intended for use, but the Tribunal required credible evidence of actual consumption in leather manufacturing. The register produced was rejected for inconsistencies, lack of authorship and mismatch with business records, and the chartered accountant's certificate was found insufficient because its verification basis was not disclosed. On the material on record, the importer failed to establish actual user status, so the exemption was denied and the import was treated as unauthorised and liable to confiscation. en-us Tue, 03 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 12:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88341 Importers claiming concessional duty under a use-based exemption must prove that the goods were actually utilised for the specified industry. The expression "for use" was treated as meaning intended for use, but the Tribunal required credible evidence of actual consumption in leather manufacturing. The register produced was rejected for inconsistencies, lack of authorship and mismatch with business records, and the chartered accountant's certificate was found insufficient because its verification basis was not disclosed. On the material on record, the importer failed to establish actual user status, so the exemption was denied and the import was treated as unauthorised and liable to confiscation. Case-Laws Customs Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88341