https://www.taxtmi.com/caselaws?id=439084 PET granules used for testing custom-made moulds in an export-oriented unit were treated as consumables under Notification No. 52/2003-Cus because the exemption scheme covers goods used in the manufacturing process, including items that do not form part of the final product but are necessary to make it marketable and exportable. Testing and trial production were held integral to manufacture, and no non-compliance with input-output norms or factual breach of the export scheme was established, so denial of exemption was unsustainable. en-us Wed, 14 Jun 2023 00:00:00 +0530 Fri, 16 Jun 2023 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439084 PET granules used for testing custom-made moulds in an export-oriented unit were treated as consumables under Notification No. 52/2003-Cus because the exemption scheme covers goods used in the manufacturing process, including items that do not form part of the final product but are necessary to make it marketable and exportable. Testing and trial production were held integral to manufacture, and no non-compliance with input-output norms or factual breach of the export scheme was established, so denial of exemption was unsustainable. Case-Laws Customs Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439084