https://www.taxtmi.com/caselaws?id=348696 A conditional customs exemption was analysed on two points: first, where the notification required a supporting certificate but prescribed no time limit, late production of the certificate at the appellate stage was treated as substantial compliance and did not by itself defeat concessional duty; second, an imported catalyst used in a fertiliser plant was held to fall within "raw materials" for the notification because eligibility turned on its functional role in manufacture, even though it did not remain in the finished product. The commentary concludes that such exemption conditions may be satisfied in substance and that materials integrally used in production can qualify as raw material. en-us Fri, 23 Jun 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348696 A conditional customs exemption was analysed on two points: first, where the notification required a supporting certificate but prescribed no time limit, late production of the certificate at the appellate stage was treated as substantial compliance and did not by itself defeat concessional duty; second, an imported catalyst used in a fertiliser plant was held to fall within "raw materials" for the notification because eligibility turned on its functional role in manufacture, even though it did not remain in the finished product. The commentary concludes that such exemption conditions may be satisfied in substance and that materials integrally used in production can qualify as raw material. Case-Laws Customs Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348696