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Central Excise - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Denial of the benefit of exemption - Goods imported not used for ...


Imported Goods Denied Exemption Due to Misuse; "For Use" Means "Intended Use" for Benefits Qualification.

August 26, 2017

Case Laws     Central Excise     AT

Denial of the benefit of exemption - Goods imported not used for intended purpose - the expression "for use" must mean "intended for use".

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