https://www.taxtmi.com/caselaws?id=450463 Imported Zinc Oxide qualified for exemption where the record showed its use in manufacturing Pre-Calcined Ferrite Powder under Notification No. 25/1999-Cus, as amended. Jurisdictional verification, investigation materials, contemporaneous field reports, and the amended registration certificate supported actual manufacture during the relevant period. The materials also showed that the powder was partly cleared in the open market and partly used captively for ferrite products. On that basis, the contrary finding that no Pre-Calcined Ferrite Powder was manufactured could not be sustained, and the exemption benefit was available. en-us Tue, 27 Feb 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450463 Imported Zinc Oxide qualified for exemption where the record showed its use in manufacturing Pre-Calcined Ferrite Powder under Notification No. 25/1999-Cus, as amended. Jurisdictional verification, investigation materials, contemporaneous field reports, and the amended registration certificate supported actual manufacture during the relevant period. The materials also showed that the powder was partly cleared in the open market and partly used captively for ferrite products. On that basis, the contrary finding that no Pre-Calcined Ferrite Powder was manufactured could not be sustained, and the exemption benefit was available. Case-Laws Customs Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450463