https://www.taxtmi.com/caselaws?id=341228 Benefit under Sr. No. 143 of List A of Notification No. 25/99-Cus. could not be denied where the imported solder plated copper covered steel wire matched the description of goods used in the manufacture of plastic film capacitors. The notification was not treated as an end-use based exemption, so satisfaction of the entry description was sufficient. The objection that the wire was not shown to be non-alloy steel also failed because that ground was not raised in the original order and no evidence was produced to prove that the goods were alloy steel. The exemption was therefore available. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 05 Apr 2017 07:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341228 Benefit under Sr. No. 143 of List A of Notification No. 25/99-Cus. could not be denied where the imported solder plated copper covered steel wire matched the description of goods used in the manufacture of plastic film capacitors. The notification was not treated as an end-use based exemption, so satisfaction of the entry description was sufficient. The objection that the wire was not shown to be non-alloy steel also failed because that ground was not raised in the original order and no evidence was produced to prove that the goods were alloy steel. The exemption was therefore available. Case-Laws Customs Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341228