https://www.taxtmi.com/caselaws?id=43775 Entitlement to a customs exemption notification for import of polyacetal resin for manufacture of video cassettes turned on the petitioners' compliance with the small-scale industries certification and the certification that the raw material was required for the stated manufacture. The authorities had not completed assessment or cleared the bills of entry, and no effective justification was shown for denying the duty benefit. Any doubt about the petitioners' capacity to consume the imported goods was also removed when the import quota was increased. On that basis, the exemption applied and the consignment was to be cleared without denial of the customs benefit. en-us Wed, 09 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 10:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43775 Entitlement to a customs exemption notification for import of polyacetal resin for manufacture of video cassettes turned on the petitioners' compliance with the small-scale industries certification and the certification that the raw material was required for the stated manufacture. The authorities had not completed assessment or cleared the bills of entry, and no effective justification was shown for denying the duty benefit. Any doubt about the petitioners' capacity to consume the imported goods was also removed when the import quota was increased. On that basis, the exemption applied and the consignment was to be cleared without denial of the customs benefit. Case-Laws Customs Wed, 09 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43775