https://www.taxtmi.com/caselaws?id=48673 An actual user remains eligible for Open General Licence under Serial No. 1 of Appendix 10 where imported raw material is first converted into an intermediate product by an outside unit on job-work basis and then used in the importer's own manufacturing process. The policy requires the goods to be for the importer's own use and, for an industrial undertaking, to be utilised in the production process or made available for intermediate processing as part of that effort. Lack of in-house conversion facilities does not by itself take the import outside the policy, and restrictive excise concepts should not be read into the import policy. en-us Thu, 24 Oct 1985 00:00:00 +0530 Wed, 01 Nov 2023 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48673 An actual user remains eligible for Open General Licence under Serial No. 1 of Appendix 10 where imported raw material is first converted into an intermediate product by an outside unit on job-work basis and then used in the importer's own manufacturing process. The policy requires the goods to be for the importer's own use and, for an industrial undertaking, to be utilised in the production process or made available for intermediate processing as part of that effort. Lack of in-house conversion facilities does not by itself take the import outside the policy, and restrictive excise concepts should not be read into the import policy. Case-Laws Customs Thu, 24 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48673