https://www.taxtmi.com/caselaws?id=328125 Imported goods may claim a customs exemption linked to excise duty only if the corresponding domestic manufacture would satisfy the same substantive conditions. A notification that is merely procedural can extend to imports, but where exemption depends on duty-paid inputs or non-availment of CENVAT credit, those requirements are substantive and cannot be met simply by showing that no credit was taken. The Court also noted that silk fabric manufacture could involve inputs beyond raw silk or silk waste, and no material was produced to show that all relevant inputs were duty-free. On that basis, the imported silk fabrics were held not entitled to the exemption. en-us Mon, 28 Mar 2016 00:00:00 +0530 Mon, 14 Nov 2016 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328125 Imported goods may claim a customs exemption linked to excise duty only if the corresponding domestic manufacture would satisfy the same substantive conditions. A notification that is merely procedural can extend to imports, but where exemption depends on duty-paid inputs or non-availment of CENVAT credit, those requirements are substantive and cannot be met simply by showing that no credit was taken. The Court also noted that silk fabric manufacture could involve inputs beyond raw silk or silk waste, and no material was produced to show that all relevant inputs were duty-free. On that basis, the imported silk fabrics were held not entitled to the exemption. Case-Laws Customs Mon, 28 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328125