https://www.taxtmi.com/caselaws?id=167246 Concessional assessment under Notification No. 37-Cus dated 15-2-1979 was available for imported components intended for use in the specified machine where supported by a DGTD certificate and end-use affidavit. The notification was treated as covering goods imported for initial assembly or manufacture even if they had other possible uses, but the benefit extended only to the extent actually certified for the prescribed end use. Because the DGTD certificate covered only six of the eight imported indicators, concessional assessment succeeded only for those six and failed for the balance. en-us Thu, 05 Apr 1984 00:00:00 +0530 Fri, 12 Dec 2014 15:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167246 Concessional assessment under Notification No. 37-Cus dated 15-2-1979 was available for imported components intended for use in the specified machine where supported by a DGTD certificate and end-use affidavit. The notification was treated as covering goods imported for initial assembly or manufacture even if they had other possible uses, but the benefit extended only to the extent actually certified for the prescribed end use. Because the DGTD certificate covered only six of the eight imported indicators, concessional assessment succeeded only for those six and failed for the balance. Case-Laws Customs Thu, 05 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167246