https://www.taxtmi.com/caselaws?id=266257 The court ruled in favor of the appellant, holding that the loss of imported Palmolive oil in transit due to sticking to containers fell within the scope of intended use for manufacturing excisable goods. The court emphasized the 'intended for use' principle in exemption notifications and overturned the Tribunal's decision to deny concessional duty rates. The judgment clarifies Customs rules on exemptions for lost imported goods and highlights the significance of ensuring goods are intended for specific manufacturing purposes to qualify for concessional rates of duty. en-us Thu, 16 Jul 2015 00:00:00 +0530 Thu, 31 Dec 2015 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266257 The court ruled in favor of the appellant, holding that the loss of imported Palmolive oil in transit due to sticking to containers fell within the scope of intended use for manufacturing excisable goods. The court emphasized the 'intended for use' principle in exemption notifications and overturned the Tribunal's decision to deny concessional duty rates. The judgment clarifies Customs rules on exemptions for lost imported goods and highlights the significance of ensuring goods are intended for specific manufacturing purposes to qualify for concessional rates of duty. Case-Laws Customs Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266257