https://www.taxtmi.com/caselaws?id=468682 Where an exemption notification covers goods imported "for use in manufacture", the ative test is whether the inputs and parts were imported for the specified manufacturing purpose, not whether every item physically remains in the finished product. The AAR held that inputs and parts imported for manufacture of mobile phone covers continue to qualify for the concessional import benefit even if some are damaged, scrapped, or lost during the manufacturing process. Manufacturing loss does not by itself take the goods outside the exemption when the original import was for the intended end use, so no reversal of benefit is required on that basis. en-us Wed, 11 Dec 2024 00:00:00 +0530 Sun, 17 May 2026 09:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468682 Where an exemption notification covers goods imported "for use in manufacture", the ative test is whether the inputs and parts were imported for the specified manufacturing purpose, not whether every item physically remains in the finished product. The AAR held that inputs and parts imported for manufacture of mobile phone covers continue to qualify for the concessional import benefit even if some are damaged, scrapped, or lost during the manufacturing process. Manufacturing loss does not by itself take the goods outside the exemption when the original import was for the intended end use, so no reversal of benefit is required on that basis. Case-Laws Customs Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468682