https://www.taxtmi.com/caselaws?id=110545 The Tribunal set aside the Commissioner's order confirming duty and penalty imposition, ruling in favor of the appellants. The denial of benefit under Notification No. 20/99-Cus was deemed incorrect as the appellants used imported inputs for manufacturing without violating the notification terms. The Tribunal held that the Exim Policy ratio was inapplicable, as the notification only required the use of specified goods for manufacturing specified final products, conditions which were met by the appellants. The appellants' import and use of second-hand and defective goods for manufacturing did not breach the notification terms, leading to the appeal being allowed with any consequential relief available under the law. en-us Wed, 12 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 14:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110545 The Tribunal set aside the Commissioner's order confirming duty and penalty imposition, ruling in favor of the appellants. The denial of benefit under Notification No. 20/99-Cus was deemed incorrect as the appellants used imported inputs for manufacturing without violating the notification terms. The Tribunal held that the Exim Policy ratio was inapplicable, as the notification only required the use of specified goods for manufacturing specified final products, conditions which were met by the appellants. The appellants' import and use of second-hand and defective goods for manufacturing did not breach the notification terms, leading to the appeal being allowed with any consequential relief available under the law. Case-Laws Customs Wed, 12 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110545