https://www.taxtmi.com/caselaws?id=102454 End-use exemption for Tin Mill Black Plate imported for manufacture of electrolytic tin plates was not forfeited merely because some damaged coils were later sold after becoming unusable. The record supported that the goods were imported for the specified manufacturing purpose, and flood damage left part of the consignment rusted and unsuitable for tin plating. The controlling principle applied was that incidental non-use or scrap arising from damage does not by itself defeat an end-use exemption where the import was intended for the covered manufacture. The concessional duty benefit was therefore sustained and the Revenue challenge failed. en-us Tue, 14 May 2002 00:00:00 +0530 Tue, 14 Feb 2012 18:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102454 End-use exemption for Tin Mill Black Plate imported for manufacture of electrolytic tin plates was not forfeited merely because some damaged coils were later sold after becoming unusable. The record supported that the goods were imported for the specified manufacturing purpose, and flood damage left part of the consignment rusted and unsuitable for tin plating. The controlling principle applied was that incidental non-use or scrap arising from damage does not by itself defeat an end-use exemption where the import was intended for the covered manufacture. The concessional duty benefit was therefore sustained and the Revenue challenge failed. Case-Laws Customs Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102454