https://www.taxtmi.com/forum/issue?id=114094 Serial number 508 of Notification No. 50/2017 is a conditional exemption subject to the Rules' conditions, including rule 4's requirement that imported goods be used for manufacture or to provide an output service. Annexure III is required to claim the concession and the exemption is subject to the actual user condition. Parts cannot be imported as finished goods where the serial entry is limited to specified uses. The onus to satisfy conditions and file returns rests with the importer; serial 508 applies to STB use and does not extend to mobile phone adaptors. en-us Wed, 29 Aug 2018 10:16:02 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114094 Serial number 508 of Notification No. 50/2017 is a conditional exemption subject to the Rules' conditions, including rule 4's requirement that imported goods be used for manufacture or to provide an output service. Annexure III is required to claim the concession and the exemption is subject to the actual user condition. Parts cannot be imported as finished goods where the serial entry is limited to specified uses. The onus to satisfy conditions and file returns rests with the importer; serial 508 applies to STB use and does not extend to mobile phone adaptors. Discussion-Forum Customs Wed, 29 Aug 2018 10:16:02 +0530 https://www.taxtmi.com/forum/issue?id=114094