https://www.taxtmi.com/caselaws?id=1982 Exemption under Notification No. 16/2000-Cus. could not be denied for crude palm oil lost in a tanker accident during transit from the port to the factory, because the loss was undisputed and there was no allegation of diversion or contrary intention. Goods imported for manufacture of vanaspati remained within the intended use for the notification, and accidental damage did not by itself defeat the benefit for the quantity lost in transit. The denial of exemption was therefore unsustainable, and consequential relief followed. en-us Fri, 08 Dec 2006 00:00:00 +0530 Tue, 15 Apr 2008 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1982 Exemption under Notification No. 16/2000-Cus. could not be denied for crude palm oil lost in a tanker accident during transit from the port to the factory, because the loss was undisputed and there was no allegation of diversion or contrary intention. Goods imported for manufacture of vanaspati remained within the intended use for the notification, and accidental damage did not by itself defeat the benefit for the quantity lost in transit. The denial of exemption was therefore unsustainable, and consequential relief followed. Case-Laws Customs Fri, 08 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1982