https://www.taxtmi.com/caselaws?id=42389 An exemption notification granting concessional customs duty on imported stainless steel strips used for specified manufacture did not permit duty on bona fide manufacturing wastage. The record showed the material was consumed for the intended manufacture, and the gap between input and finished output represented process wastage rather than diversion or unauthorised use. Because the notification contained no express levy provision for such wastage, and no portion of the raw material was shown to have been withheld from the permitted manufacture, differential customs duty could not be imposed on the wastage. The demand was therefore held unsustainable and set aside in favour of the assessee. en-us Thu, 28 Jul 1988 00:00:00 +0530 Thu, 10 Jun 2010 18:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42389 An exemption notification granting concessional customs duty on imported stainless steel strips used for specified manufacture did not permit duty on bona fide manufacturing wastage. The record showed the material was consumed for the intended manufacture, and the gap between input and finished output represented process wastage rather than diversion or unauthorised use. Because the notification contained no express levy provision for such wastage, and no portion of the raw material was shown to have been withheld from the permitted manufacture, differential customs duty could not be imposed on the wastage. The demand was therefore held unsustainable and set aside in favour of the assessee. Case-Laws Customs Thu, 28 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42389