https://www.taxtmi.com/caselaws?id=41751 Imported hot rolled stainless steel coils remained entitled to customs duty exemption where the notification required only that the coils exceed 500 mm in width and be imported for the purpose of cold rolling. Both conditions were satisfied at import, and the post-import slitting into narrower widths did not amount to a disqualifying different use. The intermediate processing was incidental to enabling cold rolling and did not defeat the notification benefit. The denial of exemption was therefore unsustainable, and the importer was entitled to the exemption. en-us Mon, 28 Jul 1986 00:00:00 +0530 Sat, 05 Jun 2010 18:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41751 Imported hot rolled stainless steel coils remained entitled to customs duty exemption where the notification required only that the coils exceed 500 mm in width and be imported for the purpose of cold rolling. Both conditions were satisfied at import, and the post-import slitting into narrower widths did not amount to a disqualifying different use. The intermediate processing was incidental to enabling cold rolling and did not defeat the notification benefit. The denial of exemption was therefore unsustainable, and the importer was entitled to the exemption. Case-Laws Customs Mon, 28 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41751