https://www.taxtmi.com/caselaws?id=102794 Exemption under Notification No. 68/92-Customs for moulds of plastic was confined to goods manufactured in a factory and intended for use in that manufacturer's own factory or another factory of the same manufacturer. Where the goods were manufactured abroad by a person other than the importer, the essential condition of manufacture by the user-manufacturer was not met, so the exemption from additional duty of customs was unavailable. en-us Mon, 02 Jul 2001 00:00:00 +0530 Thu, 16 Feb 2012 12:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102794 Exemption under Notification No. 68/92-Customs for moulds of plastic was confined to goods manufactured in a factory and intended for use in that manufacturer's own factory or another factory of the same manufacturer. Where the goods were manufactured abroad by a person other than the importer, the essential condition of manufacture by the user-manufacturer was not met, so the exemption from additional duty of customs was unavailable. Case-Laws Customs Mon, 02 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102794