https://www.taxtmi.com/caselaws?id=166022 Imported polyester filament yarn was considered too remote to qualify as the importer's immediate raw material for zip fastener manufacture, because the yarn was first converted through job work into tapes and sewing threads. The analysis treated the tape, not the yarn, as the relevant component of the final product and noted that this physical transformation meant the importer was not the actual user of the yarn for direct manufacture. It also read the relevant import policy paragraph as indicating that users of yarn were expected to source their requirements through the canalising agency. On that basis, the claimed OGL benefit and exemption were said to be unavailable. en-us Sat, 26 Feb 1983 00:00:00 +0530 Sat, 23 Aug 2014 10:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166022 Imported polyester filament yarn was considered too remote to qualify as the importer's immediate raw material for zip fastener manufacture, because the yarn was first converted through job work into tapes and sewing threads. The analysis treated the tape, not the yarn, as the relevant component of the final product and noted that this physical transformation meant the importer was not the actual user of the yarn for direct manufacture. It also read the relevant import policy paragraph as indicating that users of yarn were expected to source their requirements through the canalising agency. On that basis, the claimed OGL benefit and exemption were said to be unavailable. Case-Laws Customs Sat, 26 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166022