https://www.taxtmi.com/caselaws?id=47075 Customs exemption notifications using the expression "for use" were treated as requiring intended use in the specified manufacture, not actual use of every imported item. Transit damage to a small part of the consignment did not show diversion from the exempted purpose, and there was no material distinction between loss by leakage and loss by damage. On that basis, the exemption remained available for the entire import consignment, including the damaged portion, because the importer's intended use for manufacture of colour picture tubes was established. en-us Fri, 08 Oct 2004 00:00:00 +0530 Sat, 01 Feb 2020 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47075 Customs exemption notifications using the expression "for use" were treated as requiring intended use in the specified manufacture, not actual use of every imported item. Transit damage to a small part of the consignment did not show diversion from the exempted purpose, and there was no material distinction between loss by leakage and loss by damage. On that basis, the exemption remained available for the entire import consignment, including the damaged portion, because the importer's intended use for manufacture of colour picture tubes was established. Case-Laws Central Excise Fri, 08 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47075