https://www.taxtmi.com/caselaws?id=340408 Concessional duty under Notification No. 12/2012-CUS could not be denied merely because imported crude palm oil suffered normal transit loss through leakage, spillage, viscous residue or accident. The Tribunal applied the principle that eligibility depends on whether the goods were brought for a specified manufacturing purpose, not on whether every quantity physically remained intact, and treated the admitted shortage as normal transit loss promptly disclosed by the importer. On that basis, the goods were still regarded as intended for manufacture, the denial of concessional duty was held unsustainable, and the assessee's claim was accepted. en-us Thu, 12 Jan 2017 00:00:00 +0530 Tue, 21 Mar 2017 09:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340408 Concessional duty under Notification No. 12/2012-CUS could not be denied merely because imported crude palm oil suffered normal transit loss through leakage, spillage, viscous residue or accident. The Tribunal applied the principle that eligibility depends on whether the goods were brought for a specified manufacturing purpose, not on whether every quantity physically remained intact, and treated the admitted shortage as normal transit loss promptly disclosed by the importer. On that basis, the goods were still regarded as intended for manufacture, the denial of concessional duty was held unsustainable, and the assessee's claim was accepted. Case-Laws Customs Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340408