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Customs - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

When a consumer imports or purchases goods for industrial use, ...


Industrial Goods Purchasers Exempt from LM (PC) Rules; Manufacturing Process Qualifies for Stay in Recent Case Decision.

February 7, 2015

Case Laws     Customs     AT

When a consumer imports or purchases goods for industrial use, which in this case, since the process amounts to manufacture it can be said as industrial use, such purchase/imports are exempt from the provisions of LM (PC) Rules - stay granted - AT

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