https://www.taxtmi.com/caselaws?id=354824 Substantial local procurement did not, by itself, breach the conditions of concessional import under Notification No. 32/97-Cus. read with the Customs (Import of goods at concessional rate of duty for the manufacture of excisable goods) Rules, 1996. The discussion explains that the earlier precedent on job work was found inapplicable because it related to a different notification, while the appellate reasoning was upheld on the facts. As no specific condition barring indigenous inputs was shown to have been violated, the demand could not be sustained and the Revenue's challenge failed. en-us Tue, 14 Nov 2017 00:00:00 +0530 Mon, 05 Feb 2018 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354824 Substantial local procurement did not, by itself, breach the conditions of concessional import under Notification No. 32/97-Cus. read with the Customs (Import of goods at concessional rate of duty for the manufacture of excisable goods) Rules, 1996. The discussion explains that the earlier precedent on job work was found inapplicable because it related to a different notification, while the appellate reasoning was upheld on the facts. As no specific condition barring indigenous inputs was shown to have been violated, the demand could not be sustained and the Revenue's challenge failed. Case-Laws Customs Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354824