https://www.taxtmi.com/caselaws?id=773567 S. No. 332A of Notification No. 12/2012-CE was analysed as an exemption available only where the prescribed condition was met, namely use within the factory of manufacture for producing the listed goods or compliance with the concessional removal procedure when used elsewhere. On the stated facts, the imported goods were manufactured outside India and Condition 2 was not satisfied, so the exemption could not be extended for additional duty of customs. The note also records that an earlier final order was rectified by substituting paragraph 15, since the omitted finding on entitlement under S. No. 332A was treated as a mistake apparent on the record. en-us Mon, 23 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 11:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773567 S. No. 332A of Notification No. 12/2012-CE was analysed as an exemption available only where the prescribed condition was met, namely use within the factory of manufacture for producing the listed goods or compliance with the concessional removal procedure when used elsewhere. On the stated facts, the imported goods were manufactured outside India and Condition 2 was not satisfied, so the exemption could not be extended for additional duty of customs. The note also records that an earlier final order was rectified by substituting paragraph 15, since the omitted finding on entitlement under S. No. 332A was treated as a mistake apparent on the record. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773567