https://www.taxtmi.com/caselaws?id=261890 Imported muriate of potash claimed for use in manufacturing fertilizers was treated as falling within an exemption for fertilizers imported for use in the manufacture of other fertilizers, subject to verification of end-use. Because the department disputed only the actual use of the goods, the import could not be stalled on that basis alone. The Court directed the customs authorities to accept manual bills of entry so the importer could pursue the exemption claim, and ordered provisional release of the goods against a bank guarantee for the disputed countervailing duty and payment of basic duty pending final assessment. en-us Wed, 07 Jan 2015 00:00:00 +0530 Sat, 25 Jul 2015 10:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261890 Imported muriate of potash claimed for use in manufacturing fertilizers was treated as falling within an exemption for fertilizers imported for use in the manufacture of other fertilizers, subject to verification of end-use. Because the department disputed only the actual use of the goods, the import could not be stalled on that basis alone. The Court directed the customs authorities to accept manual bills of entry so the importer could pursue the exemption claim, and ordered provisional release of the goods against a bank guarantee for the disputed countervailing duty and payment of basic duty pending final assessment. Case-Laws Customs Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261890