https://www.taxtmi.com/caselaws?id=32416 Concessional customs exemption for vegetable oil imported for manufacture of vanaspati could not be denied merely because part of the consignment was short delivered at port and short received in the factory. The operative test was whether the goods were intended for the specified manufacturing use and whether there was any diversion to another purpose; in the absence of any allegation of diversion, transit-related shortfall did not defeat the notification benefit. The demand against the importer was therefore not sustainable. en-us Mon, 28 Jul 2008 00:00:00 +0530 Sat, 14 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32416 Concessional customs exemption for vegetable oil imported for manufacture of vanaspati could not be denied merely because part of the consignment was short delivered at port and short received in the factory. The operative test was whether the goods were intended for the specified manufacturing use and whether there was any diversion to another purpose; in the absence of any allegation of diversion, transit-related shortfall did not defeat the notification benefit. The demand against the importer was therefore not sustainable. Case-Laws Customs Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32416