https://www.taxtmi.com/caselaws?id=393499 Exemption under Notification No. 21/2002-Cus. could not be denied merely because imported bulk drug was transferred from one owned manufacturing unit to another, where the transfer was intimated and receipt at the receiving unit was evidenced. The controlling requirement was actual use of the imported goods in the manufacture of the specified excisable goods, and there was no finding or evidence on that end use. The matter therefore required fresh verification of whether the goods were ultimately consumed in manufacture at the receiving unit. en-us Tue, 20 Aug 2019 00:00:00 +0530 Tue, 17 Mar 2020 18:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393499 Exemption under Notification No. 21/2002-Cus. could not be denied merely because imported bulk drug was transferred from one owned manufacturing unit to another, where the transfer was intimated and receipt at the receiving unit was evidenced. The controlling requirement was actual use of the imported goods in the manufacture of the specified excisable goods, and there was no finding or evidence on that end use. The matter therefore required fresh verification of whether the goods were ultimately consumed in manufacture at the receiving unit. Case-Laws Customs Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393499