https://www.taxtmi.com/caselaws?id=89241 Benefit under Notification No. 13/81 was unavailable for refrigerated trucks and their spares because their dominant and actual use was transportation of raw materials into the factory and finished goods to the export point. The requirement to maintain frozen conditions during carriage did not convert the vehicles into equipment used in production. As the notification was limited to goods used in production of export goods, use for carriage outside the production process fell outside its scope, and the exemption claim failed. en-us Mon, 22 Dec 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89241 Benefit under Notification No. 13/81 was unavailable for refrigerated trucks and their spares because their dominant and actual use was transportation of raw materials into the factory and finished goods to the export point. The requirement to maintain frozen conditions during carriage did not convert the vehicles into equipment used in production. As the notification was limited to goods used in production of export goods, use for carriage outside the production process fell outside its scope, and the exemption claim failed. Case-Laws Customs Mon, 22 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89241