https://www.taxtmi.com/caselaws?id=4473 The Tribunal allowed the appeal, granting the appellant the disputed benefit of exemption for imported goods. The Tribunal considered the destruction of samples in quality tests as using the goods for the intended purpose, in line with Customs rules and notifications. It emphasized fulfilling substantive conditions over procedural ones, holding that materials destroyed in quality tests were deemed "used in manufacture." The appellant was required to provide certificates demonstrating the proper use of materials to avail of the exemption benefits. en-us Wed, 12 Mar 2008 00:00:00 +0530 Mon, 07 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4473 The Tribunal allowed the appeal, granting the appellant the disputed benefit of exemption for imported goods. The Tribunal considered the destruction of samples in quality tests as using the goods for the intended purpose, in line with Customs rules and notifications. It emphasized fulfilling substantive conditions over procedural ones, holding that materials destroyed in quality tests were deemed "used in manufacture." The appellant was required to provide certificates demonstrating the proper use of materials to avail of the exemption benefits. Case-Laws Customs Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4473