https://www.taxtmi.com/caselaws?id=465094 CESTAT (Allahabad) allowed the appeal, holding that Resins and PC Resin imported for use in manufacture of routers/mobile handset components are eligible for exemption under N/N. 12/2012-Cus (S. No. 431F & 431K). The Tribunal interpreted the phrase "for the manufacture of" as having wide amplitude, covering all goods used directly or indirectly in the production of specified items, and found the distinction between "parts," "components," and "accessories" to be irrelevant for entitlement. Relying on the settled principle of strict construction of exemption notifications as per their wording, it concluded that the denial of exemption was unsustainable. Consequently, the demands of duty, interest and penalty were set aside. en-us Fri, 31 Jan 2025 00:00:00 +0530 Fri, 05 Dec 2025 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465094 CESTAT (Allahabad) allowed the appeal, holding that Resins and PC Resin imported for use in manufacture of routers/mobile handset components are eligible for exemption under N/N. 12/2012-Cus (S. No. 431F & 431K). The Tribunal interpreted the phrase "for the manufacture of" as having wide amplitude, covering all goods used directly or indirectly in the production of specified items, and found the distinction between "parts," "components," and "accessories" to be irrelevant for entitlement. Relying on the settled principle of strict construction of exemption notifications as per their wording, it concluded that the denial of exemption was unsustainable. Consequently, the demands of duty, interest and penalty were set aside. Case-Laws Customs Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465094