https://www.taxtmi.com/caselaws?id=467936 The exemption under Sl. No. 6E of Notification No. 57/2017-Customs was interpreted to cover inputs or parts imported for use in manufacturing mobile phone covers, even where those items were later scrapped during the process. The expression "for use" was read as referring to intended and actual use in manufacture, not to goods that must physically remain in the finished product. Manufacturing loss, process loss, and goods consumed in production were treated as consistent with the concessional import procedure, and the rule concerning unutilized or defective goods was held inapplicable to inputs actually used and then scrapped. On that basis, exemption was not required to be reversed. en-us Fri, 29 Nov 2024 00:00:00 +0530 Wed, 08 Apr 2026 10:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467936 The exemption under Sl. No. 6E of Notification No. 57/2017-Customs was interpreted to cover inputs or parts imported for use in manufacturing mobile phone covers, even where those items were later scrapped during the process. The expression "for use" was read as referring to intended and actual use in manufacture, not to goods that must physically remain in the finished product. Manufacturing loss, process loss, and goods consumed in production were treated as consistent with the concessional import procedure, and the rule concerning unutilized or defective goods was held inapplicable to inputs actually used and then scrapped. On that basis, exemption was not required to be reversed. Case-Laws Customs Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467936