https://www.taxtmi.com/caselaws?id=43582 Imported synthetic tanning agents falling within the notified description of "syntans" were held to be covered by the exemption notification issued under Section 25(1) of the Customs Act. At the stage of clearance, Customs could not refuse exemption by examining the importer's intended end use or by insisting that use in the leather industry be established. Any later objection on actual use could be pursued through appropriate recovery proceedings if required. The refusal to grant exemption and clear the goods was therefore unsustainable, and clearance under the notification was warranted. en-us Tue, 15 Jun 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43582 Imported synthetic tanning agents falling within the notified description of "syntans" were held to be covered by the exemption notification issued under Section 25(1) of the Customs Act. At the stage of clearance, Customs could not refuse exemption by examining the importer's intended end use or by insisting that use in the leather industry be established. Any later objection on actual use could be pursued through appropriate recovery proceedings if required. The refusal to grant exemption and clear the goods was therefore unsustainable, and clearance under the notification was warranted. Case-Laws Customs Tue, 15 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43582