https://www.taxtmi.com/caselaws?id=33485 Imported consignments were treated as parts of a CD deck mechanism, not as a complete mechanism, because the goods received in the factory were used for production and other assembly items were separately procured. On that basis, the concessional import exemption remained available. The clearance records also showed payment of duty under protest after the notification benefit was denied, supporting refund eligibility and showing the payment was not voluntary. The commentary applies the principle that exemption cannot be denied merely because the final product was assembled from imported parts and other locally procured components. en-us Tue, 05 Aug 2008 00:00:00 +0530 Mon, 18 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33485 Imported consignments were treated as parts of a CD deck mechanism, not as a complete mechanism, because the goods received in the factory were used for production and other assembly items were separately procured. On that basis, the concessional import exemption remained available. The clearance records also showed payment of duty under protest after the notification benefit was denied, supporting refund eligibility and showing the payment was not voluntary. The commentary applies the principle that exemption cannot be denied merely because the final product was assembled from imported parts and other locally procured components. Case-Laws Customs Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33485