https://www.taxtmi.com/caselaws?id=357737 Concessional import duty under the applicable import rules is available only where the prescribed conditions for intended use are complied with. Imported components that were found defective after assembly and testing were cleared as scrap without re-export or other statutory compliance, and no rule permitted such clearance in those circumstances. On that basis, the duty demand was sustained, and the challenge to the demand failed. en-us Tue, 20 Feb 2018 00:00:00 +0530 Sat, 02 Mar 2019 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357737 Concessional import duty under the applicable import rules is available only where the prescribed conditions for intended use are complied with. Imported components that were found defective after assembly and testing were cleared as scrap without re-export or other statutory compliance, and no rule permitted such clearance in those circumstances. On that basis, the duty demand was sustained, and the challenge to the demand failed. Case-Laws Customs Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357737