https://www.taxtmi.com/caselaws?id=784028 The dominant issue was whether exemption under Sl. No. 5D(b) of Notif. No. 57/2017-Cus for "inputs and parts for use in manufacture" of display assemblies extends to inputs that are issued to the production line but are damaged/scrapped during manufacture and do not form part of the finished display assembly. The AAR held that Rules 7 and 10 of the IGCR Rules address re-export/clearance of defective or unutilized goods and do not restrict the exemption to only those inputs that ultimately get incorporated, nor are they confined to goods defective at import in this fact situation. On a strict construction, "for use in manufacture" covers all inputs actually used in the manufacturing process, including those scrapped during processing; exemption was held available to such scrapped inputs. en-us Mon, 22 Sep 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784028 The dominant issue was whether exemption under Sl. No. 5D(b) of Notif. No. 57/2017-Cus for "inputs and parts for use in manufacture" of display assemblies extends to inputs that are issued to the production line but are damaged/scrapped during manufacture and do not form part of the finished display assembly. The AAR held that Rules 7 and 10 of the IGCR Rules address re-export/clearance of defective or unutilized goods and do not restrict the exemption to only those inputs that ultimately get incorporated, nor are they confined to goods defective at import in this fact situation. On a strict construction, "for use in manufacture" covers all inputs actually used in the manufacturing process, including those scrapped during processing; exemption was held available to such scrapped inputs. Case-Laws Customs Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784028