https://www.taxtmi.com/caselaws?id=260088 Imported raw materials used to manufacture insulin injection remained eligible for customs exemption where sample drawal and quality control testing were an integral and compulsory part of the manufacturing process under the Drugs and Cosmetics regime. The exemption could not be denied merely because a small quantity of the materials was consumed at the initial testing stage, since the goods were brought in for intended manufacturing use. Customs duty demand was therefore unsustainable, and the exemption benefit continued to apply. en-us Fri, 17 Apr 2015 00:00:00 +0530 Mon, 01 Jun 2015 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260088 Imported raw materials used to manufacture insulin injection remained eligible for customs exemption where sample drawal and quality control testing were an integral and compulsory part of the manufacturing process under the Drugs and Cosmetics regime. The exemption could not be denied merely because a small quantity of the materials was consumed at the initial testing stage, since the goods were brought in for intended manufacturing use. Customs duty demand was therefore unsustainable, and the exemption benefit continued to apply. Case-Laws Customs Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260088