https://www.taxtmi.com/caselaws?id=100991 Imported electrical steel sheets cleared under Notification No. 20/99-Cus. were held to have satisfied the intended manufacturing use, so Rule 8 of the 1996 concessional import rules did not apply. Customs duty could not be recovered merely because waste and scrap arose during manufacture of transformers, absent any express recovery condition in the notification or statute. On the interim issue, pre-deposit of duty and penalty was waived because the goods were not shown to have been diverted or cleared as waste and scrap. en-us Mon, 07 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 12:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100991 Imported electrical steel sheets cleared under Notification No. 20/99-Cus. were held to have satisfied the intended manufacturing use, so Rule 8 of the 1996 concessional import rules did not apply. Customs duty could not be recovered merely because waste and scrap arose during manufacture of transformers, absent any express recovery condition in the notification or statute. On the interim issue, pre-deposit of duty and penalty was waived because the goods were not shown to have been diverted or cleared as waste and scrap. Case-Laws Customs Mon, 07 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100991