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2008 (6) TMI 144 - AT - CustomsCustoms Notification No. 36/96 (Sl. No.122) and Notification No. 11/97 (Sl. No. 116) provided for concessional rate of duty for horological raw materials imported for the manufacture of components of wrist watches – raw material used in mfg. of ‘strap’ parts are not specified in above notifications - cross-utilization of the imported raw materials amounted to breach of a common condition of the Notifications and consequently the benefit of concessional rate of duty was not admissible
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