2016 (8) TMI 29

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....i K. Veerabhadra Reddy, AC (AR) ORDER Appellant's precise plea in both the appeals is that the goods imported were intended for use in manufacture of output.  The term "intended for use" does not debar the appellant from the exemption notification benefit, who had not diverted the goods to defeat the object of law. He relies on the decision of the apex court in the case of BPL Display D....