https://www.taxtmi.com/caselaws?id=107052 Imported ventilator components subjected to assembly, testing and calibration were treated as having undergone manufacture for export purposes, supported by prior Supreme Court authority and certification that manufacture occurred at the worksite. On that basis, the customs exemption could not be denied on the premise that no manufacture had taken place, and the related duty demand, confiscation proposals and penalties were held unsustainable. The authorities' prior verification of the exported goods further reinforced that the show-cause action could not survive, and the impugned order and notice were set aside with consequential relief. en-us Fri, 10 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 12:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107052 Imported ventilator components subjected to assembly, testing and calibration were treated as having undergone manufacture for export purposes, supported by prior Supreme Court authority and certification that manufacture occurred at the worksite. On that basis, the customs exemption could not be denied on the premise that no manufacture had taken place, and the related duty demand, confiscation proposals and penalties were held unsustainable. The authorities' prior verification of the exported goods further reinforced that the show-cause action could not survive, and the impugned order and notice were set aside with consequential relief. Case-Laws Customs Fri, 10 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107052