https://www.taxtmi.com/caselaws?id=45245 HC ruled that demonstration and exhibition involving machinery operation constitutes "use" under Customs Act Section 74(2). The court determined that operating imported equipment during exhibition, even briefly, results in depreciation and triggers the 85% duty refund provision. The petitioner's claim for a 98% refund was rejected, with the court emphasizing that machinery use during demonstration disqualifies it from the unused goods refund category. The decision clarified the legal interpretation of "use" in customs duty refund contexts. en-us Mon, 24 May 1999 00:00:00 +0530 Mon, 02 Jun 2025 16:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45245 HC ruled that demonstration and exhibition involving machinery operation constitutes "use" under Customs Act Section 74(2). The court determined that operating imported equipment during exhibition, even briefly, results in depreciation and triggers the 85% duty refund provision. The petitioner's claim for a 98% refund was rejected, with the court emphasizing that machinery use during demonstration disqualifies it from the unused goods refund category. The decision clarified the legal interpretation of "use" in customs duty refund contexts. Case-Laws Customs Mon, 24 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45245