https://www.taxtmi.com/caselaws?id=51993 The Tribunal held that for availing the benefit of Notification No. 45/94-Cus, it is sufficient that goods are capable of being used in the industry, not necessarily actually used. As the goods were found capable of being used in the leather industry, the appellants were entitled to the benefit of the notification. The impugned order was set aside in favor of the appellants. en-us Thu, 21 Aug 2003 00:00:00 +0530 Wed, 29 Sep 2010 16:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51993 The Tribunal held that for availing the benefit of Notification No. 45/94-Cus, it is sufficient that goods are capable of being used in the industry, not necessarily actually used. As the goods were found capable of being used in the leather industry, the appellants were entitled to the benefit of the notification. The impugned order was set aside in favor of the appellants. Case-Laws Customs Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51993