https://www.taxtmi.com/caselaws?id=107472 The exemption under Notification No. 53/97-Cus. was denied for imported goods used in articles within a 100% Export Oriented Unit because the relevant coating process was held not to amount to manufacture. As no different commercial commodity came into existence, the statutory condition for availing the notification was not satisfied. The refund claim therefore failed. en-us Tue, 25 Feb 2003 00:00:00 +0530 Thu, 22 Mar 2012 17:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107472 The exemption under Notification No. 53/97-Cus. was denied for imported goods used in articles within a 100% Export Oriented Unit because the relevant coating process was held not to amount to manufacture. As no different commercial commodity came into existence, the statutory condition for availing the notification was not satisfied. The refund claim therefore failed. Case-Laws Customs Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107472