https://www.taxtmi.com/caselaws?id=256261 Imported parts received in packaged form were opened, tested, repacked, relabelled and marked with the appellant's own logo before being supplied for warranty obligations, spares or replacement, so the activities were treated as manufacture and the imports as industrial use. On that basis, the packaged commodities objection was found inapplicable at the interim stage. The demand was also noted to be beyond the normal period of limitation, which strengthened the appellant's case. A prima facie case was therefore made out for waiver of pre-deposit and for stay of recovery of the entire dues pending appeal. en-us Wed, 07 May 2014 00:00:00 +0530 Sat, 07 Feb 2015 20:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256261 Imported parts received in packaged form were opened, tested, repacked, relabelled and marked with the appellant's own logo before being supplied for warranty obligations, spares or replacement, so the activities were treated as manufacture and the imports as industrial use. On that basis, the packaged commodities objection was found inapplicable at the interim stage. The demand was also noted to be beyond the normal period of limitation, which strengthened the appellant's case. A prima facie case was therefore made out for waiver of pre-deposit and for stay of recovery of the entire dues pending appeal. Case-Laws Customs Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256261