https://www.taxtmi.com/caselaws?id=49785 Imported inputs were not denied exemption merely because the exported goods were later questioned as not being made from 100% acrylic fibre. The textile authority had certified the export goods as 100% acrylic fibre, while the contrary material rested only on visual inspection and lacked conclusive chemical testing. The licensing record also showed that the export obligation under the licence was treated as fulfilled. On these facts, the condition for demanding duty on inputs said to have been unused in the export product was not met, and the duty demand and penalty were held unsustainable. en-us Wed, 16 Feb 2000 00:00:00 +0530 Tue, 17 Aug 2010 14:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49785 Imported inputs were not denied exemption merely because the exported goods were later questioned as not being made from 100% acrylic fibre. The textile authority had certified the export goods as 100% acrylic fibre, while the contrary material rested only on visual inspection and lacked conclusive chemical testing. The licensing record also showed that the export obligation under the licence was treated as fulfilled. On these facts, the condition for demanding duty on inputs said to have been unused in the export product was not met, and the duty demand and penalty were held unsustainable. Case-Laws Customs Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49785