https://www.taxtmi.com/caselaws?id=117385 Imported fibre glass roving qualified for the concessional duty benefit under Customs Notification No. 23/98 because the end-use condition was satisfied by its use as a strength member in telecommunication cables and self-supporting PVC drop wire. The record indicated that the departmental specification itself contemplated fibre glass roving conforming to the relevant British Standard for such manufacture, and the Revenue material did not displace the actual use established by the appellants. On that basis, the notification benefit was available and the demand and penalties could not be sustained. en-us Wed, 18 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117385 Imported fibre glass roving qualified for the concessional duty benefit under Customs Notification No. 23/98 because the end-use condition was satisfied by its use as a strength member in telecommunication cables and self-supporting PVC drop wire. The record indicated that the departmental specification itself contemplated fibre glass roving conforming to the relevant British Standard for such manufacture, and the Revenue material did not displace the actual use established by the appellants. On that basis, the notification benefit was available and the demand and penalties could not be sustained. Case-Laws Customs Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117385