https://www.taxtmi.com/caselaws?id=470253 Capital goods imported for use in a section 65 warehouse remain covered by section 61(1)(a) where their intended project use is later prevented by design or layout changes. "Intended for use" is distinct from actual use and is satisfied by the original purpose of import; subsequent non-installation does not alter the goods' character. Solar modules ex-bonded after installation became impracticable therefore remained capital goods under section 61(1)(a), rather than goods covered by section 61(1)(c). Consequently, interest under section 61(2) was not payable on their clearance from the manufacturing warehouse. en-us Tue, 30 Jul 2024 00:00:00 +0530 Tue, 21 Jul 2026 19:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470253 Capital goods imported for use in a section 65 warehouse remain covered by section 61(1)(a) where their intended project use is later prevented by design or layout changes. "Intended for use" is distinct from actual use and is satisfied by the original purpose of import; subsequent non-installation does not alter the goods' character. Solar modules ex-bonded after installation became impracticable therefore remained capital goods under section 61(1)(a), rather than goods covered by section 61(1)(c). Consequently, interest under section 61(2) was not payable on their clearance from the manufacturing warehouse. Case-Laws Customs Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470253