https://www.taxtmi.com/caselaws?id=90120 Where an exemption for artificial staple fibre and tow was conditional on their use in blending with cotton for manufacture of cotton yarn, unused stock on the date of withdrawal could not retain concessional duty benefit. The later use of the goods did not satisfy the exemption condition because the relevant requirement was actual use before the concession ended, and the Chapter X procedure also applied where goods were used otherwise than in the factory of production. The duty demand on the unused stock was therefore upheld, and the claim to exemption failed. en-us Fri, 19 Jun 1998 00:00:00 +0530 Mon, 03 Oct 2011 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90120 Where an exemption for artificial staple fibre and tow was conditional on their use in blending with cotton for manufacture of cotton yarn, unused stock on the date of withdrawal could not retain concessional duty benefit. The later use of the goods did not satisfy the exemption condition because the relevant requirement was actual use before the concession ended, and the Chapter X procedure also applied where goods were used otherwise than in the factory of production. The duty demand on the unused stock was therefore upheld, and the claim to exemption failed. Case-Laws Central Excise Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90120