https://www.taxtmi.com/caselaws?id=124437 Imported nylon mesh lining material was held to fall within the exempting entry in Sl. No. 168 of Notification No. 21/2002. The notification distinguished nylon mesh from lining and interlining materials, but the laboratory clarification showed that the goods could be used as inner-lining material for leather garments depending on buyer requirements. The claimant's status as a manufacturer-exporter, together with the end-use certificate and supporting test reports, established actual use in leather garment manufacture. On those facts, the exemption claim could not be rejected and the benefit was accepted. en-us Thu, 07 Aug 2008 00:00:00 +0530 Sat, 29 Sep 2012 13:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124437 Imported nylon mesh lining material was held to fall within the exempting entry in Sl. No. 168 of Notification No. 21/2002. The notification distinguished nylon mesh from lining and interlining materials, but the laboratory clarification showed that the goods could be used as inner-lining material for leather garments depending on buyer requirements. The claimant's status as a manufacturer-exporter, together with the end-use certificate and supporting test reports, established actual use in leather garment manufacture. On those facts, the exemption claim could not be rejected and the benefit was accepted. Case-Laws Customs Thu, 07 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124437