https://www.taxtmi.com/caselaws?id=44657 SC allowed the appeal and held the importer entitled to customs and additional duty exemption under Notification No. 116/88-Cus for import of materials required for manufacture of lightning arrestors. The Court construed "materials required to be imported for the purpose of manufacture" to include items not directly used in the finished product but necessary for manufacture (e.g., Crystar Beams). The Explanation's definition must harmonize with the main provision. Since conditions (a)-(g) were met, prior Tribunal and Collector orders were set aside; no order as to costs. en-us Tue, 02 Sep 1997 00:00:00 +0530 Sat, 11 Oct 2025 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44657 SC allowed the appeal and held the importer entitled to customs and additional duty exemption under Notification No. 116/88-Cus for import of materials required for manufacture of lightning arrestors. The Court construed "materials required to be imported for the purpose of manufacture" to include items not directly used in the finished product but necessary for manufacture (e.g., Crystar Beams). The Explanation's definition must harmonize with the main provision. Since conditions (a)-(g) were met, prior Tribunal and Collector orders were set aside; no order as to costs. Case-Laws Customs Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44657