https://www.taxtmi.com/caselaws?id=777048 Conditional customs exemption under Notification No. 83/90-Cus required timely use of the imported heavy melting scrap in manufacture, compliance with the bond obligation, and any necessary time extension. The text states that a delayed end-use certificate, produced long after import, did not by itself prove compliance with those conditions, so the exemption was not available. It also states that a plea of revenue neutrality did not override non-fulfilment of the exemption requirements, because asserted credit availability did not displace the duty demand. On that basis, the exemption claim failed and the duty demand was sustained. en-us Thu, 21 Aug 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777048 Conditional customs exemption under Notification No. 83/90-Cus required timely use of the imported heavy melting scrap in manufacture, compliance with the bond obligation, and any necessary time extension. The text states that a delayed end-use certificate, produced long after import, did not by itself prove compliance with those conditions, so the exemption was not available. It also states that a plea of revenue neutrality did not override non-fulfilment of the exemption requirements, because asserted credit availability did not displace the duty demand. On that basis, the exemption claim failed and the duty demand was sustained. Case-Laws Customs Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777048