https://www.taxtmi.com/caselaws?id=93118 Concessional duty under Notification No. 232-CUS/83 was confined to components imported by an actual user industrially for use in the final product, and an import cleared against a licence for spares for after-sale service did not satisfy that user-condition. The licence produced at clearance was treated as determinative of the character and purpose of the import, so the bill of entry description could not override it. The demand was also found to be within limitation, and the concessional benefit was denied. en-us Wed, 07 Aug 1996 00:00:00 +0530 Tue, 08 Nov 2011 14:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93118 Concessional duty under Notification No. 232-CUS/83 was confined to components imported by an actual user industrially for use in the final product, and an import cleared against a licence for spares for after-sale service did not satisfy that user-condition. The licence produced at clearance was treated as determinative of the character and purpose of the import, so the bill of entry description could not override it. The demand was also found to be within limitation, and the concessional benefit was denied. Case-Laws Customs Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93118