https://www.taxtmi.com/caselaws?id=44112 The Actual User (Industrial) condition under the import policy covered industrial undertakings engaged in manufacture across large, small and cottage sectors, so registration as a Small Scale Industrial Unit was not mandatory. The import policy and Appendices 6 and 7 did not require a separate sponsoring authority for components imported to manufacture tugs, and the petitioners' heavy-industry registration, together with the Port Trust certificate and contract, showed genuine manufacturing use. The adverse import orders were therefore unsustainable, and the petition succeeded. en-us Thu, 15 Jun 1995 00:00:00 +0530 Wed, 23 Jun 2010 10:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44112 The Actual User (Industrial) condition under the import policy covered industrial undertakings engaged in manufacture across large, small and cottage sectors, so registration as a Small Scale Industrial Unit was not mandatory. The import policy and Appendices 6 and 7 did not require a separate sponsoring authority for components imported to manufacture tugs, and the petitioners' heavy-industry registration, together with the Port Trust certificate and contract, showed genuine manufacturing use. The adverse import orders were therefore unsustainable, and the petition succeeded. Case-Laws Customs Thu, 15 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44112