https://www.taxtmi.com/caselaws?id=800944 Concessional customs-duty exemption for imported components used to manufacture electric buses remains available where the prescribed end-use is substantially met through job work at shared manufacturing premises. The IGCR provisions on re-export or domestic clearance of unutilised or defective goods do not apply when the components are actually used in the specified manufacture. Timely intimations, continuity bonds and returns support compliance. Invoices showing supply to a job worker do not, by themselves, establish diversion or breach of the end-use condition. As job-work manufacture is not prohibited, procedural documentation lapses do not defeat the exemption where substantive end-use compliance is established. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800944 Concessional customs-duty exemption for imported components used to manufacture electric buses remains available where the prescribed end-use is substantially met through job work at shared manufacturing premises. The IGCR provisions on re-export or domestic clearance of unutilised or defective goods do not apply when the components are actually used in the specified manufacture. Timely intimations, continuity bonds and returns support compliance. Invoices showing supply to a job worker do not, by themselves, establish diversion or breach of the end-use condition. As job-work manufacture is not prohibited, procedural documentation lapses do not defeat the exemption where substantive end-use compliance is established. Case-Laws Customs Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800944