https://www.taxtmi.com/caselaws?id=102420 A concessional customs notification limited to raw material used in glass shells for colour picture tubes did not extend to cullet used in glass shells for computer monitors, so duty on the attributable inputs and consequential interest were upheld. The liability was legally sustainable because the non-covered end use fell outside the scope of the exemption. On penalty, the facts showed that the material was mainly used for the exempt purpose, and the full penalty was considered excessive; the penalty was reduced and the penalty on the individual was deleted. The result was maintenance of duty and interest with substantial moderation of the penal consequences. en-us Mon, 15 Apr 2002 00:00:00 +0530 Tue, 14 Feb 2012 18:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102420 A concessional customs notification limited to raw material used in glass shells for colour picture tubes did not extend to cullet used in glass shells for computer monitors, so duty on the attributable inputs and consequential interest were upheld. The liability was legally sustainable because the non-covered end use fell outside the scope of the exemption. On penalty, the facts showed that the material was mainly used for the exempt purpose, and the full penalty was considered excessive; the penalty was reduced and the penalty on the individual was deleted. The result was maintenance of duty and interest with substantial moderation of the penal consequences. Case-Laws Customs Mon, 15 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102420