https://www.taxtmi.com/caselaws?id=51993 The expression "for use" in Notification No. 45/94-Cus. was read as requiring capability of use for the intended purpose, not actual use of the imported goods. Because the goods were undisputedly capable of being used in the leather industry, denial of the notification benefit on the ground of non-use was unsustainable. The appeals were allowed and the adverse order was set aside. 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 expression "for use" in Notification No. 45/94-Cus. was read as requiring capability of use for the intended purpose, not actual use of the imported goods. Because the goods were undisputedly capable of being used in the leather industry, denial of the notification benefit on the ground of non-use was unsustainable. The appeals were allowed and the adverse order was set aside. Case-Laws Customs Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51993