https://www.taxtmi.com/caselaws?id=90778 Imported spares cleared on payment of duty and countervailing duty were held outside Notification No. 271/86-C.E. because the exemption was confined to excisable goods manufactured in a workshop within a factory and intended for use in that factory or another factory of the same manufacturer. The notification applied only to goods manufactured in India and covered by Central Excise law, so imported consignments did not satisfy its conditions. As the goods were brought into India, the benefit could not be extended to them for relief from C.V.D., and the denial of exemption was upheld. en-us Tue, 28 Jul 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90778 Imported spares cleared on payment of duty and countervailing duty were held outside Notification No. 271/86-C.E. because the exemption was confined to excisable goods manufactured in a workshop within a factory and intended for use in that factory or another factory of the same manufacturer. The notification applied only to goods manufactured in India and covered by Central Excise law, so imported consignments did not satisfy its conditions. As the goods were brought into India, the benefit could not be extended to them for relief from C.V.D., and the denial of exemption was upheld. Case-Laws Customs Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90778