https://www.taxtmi.com/caselaws?id=90473 Customs authorities may examine whether imported goods conform to the advance licence and the DEEC description, and if they are not covered by the licence, clearance may be denied and confiscation may follow under the Customs Act. For exemption under Notification No. 116/88, replenishment materials must correspond not only to the licence description but also to the technical characteristics and specifications of the inputs actually used in the exported goods. Where the imported sheets and strips differed in thickness from the exported scaffolding tubes and no material showed technical identity or conversion capability, exemption was unavailable and the duty demand was sustained. en-us Tue, 07 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90473 Customs authorities may examine whether imported goods conform to the advance licence and the DEEC description, and if they are not covered by the licence, clearance may be denied and confiscation may follow under the Customs Act. For exemption under Notification No. 116/88, replenishment materials must correspond not only to the licence description but also to the technical characteristics and specifications of the inputs actually used in the exported goods. Where the imported sheets and strips differed in thickness from the exported scaffolding tubes and no material showed technical identity or conversion capability, exemption was unavailable and the duty demand was sustained. Case-Laws Central Excise Tue, 07 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90473