https://www.taxtmi.com/caselaws?id=88425 Processing activity consisting of slitting, trimming, rewinding and welding of colour coated and uncoated coils and strips was treated as industrial use because it rendered defective coils usable. Certificates from competent authorities and an industrial licence under the Industrial Development and Regulation Act, 1951 supported the importer's industrial character. On that basis, the Tribunal held that the importer qualified as an Actual User (Industrial) under the policy and could clear the goods under Open General Licence. en-us Fri, 10 Jan 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88425 Processing activity consisting of slitting, trimming, rewinding and welding of colour coated and uncoated coils and strips was treated as industrial use because it rendered defective coils usable. Certificates from competent authorities and an industrial licence under the Industrial Development and Regulation Act, 1951 supported the importer's industrial character. On that basis, the Tribunal held that the importer qualified as an Actual User (Industrial) under the policy and could clear the goods under Open General Licence. Case-Laws Customs Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88425