https://www.taxtmi.com/caselaws?id=116731 Imported mulberry raw silk cleared under customs exemption notifications was eligible for relief only to the extent it was actually used in the manufacture of exported goods. Because the quantity of raw silk content shown in the Central Silk Board certificate and export-related annexures was not disputed, duty could not be demanded on the entire import without first giving credit for the qualifying exempt quantity. The duty demand therefore had to be re-determined on a reduced basis, and the penalty position had to follow the fresh duty quantification. en-us Thu, 13 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 11:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116731 Imported mulberry raw silk cleared under customs exemption notifications was eligible for relief only to the extent it was actually used in the manufacture of exported goods. Because the quantity of raw silk content shown in the Central Silk Board certificate and export-related annexures was not disputed, duty could not be demanded on the entire import without first giving credit for the qualifying exempt quantity. The duty demand therefore had to be re-determined on a reduced basis, and the penalty position had to follow the fresh duty quantification. Case-Laws Customs Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116731