DGHS certificate requirement defeats exemption claim, but alternative customs notification issue was remanded for fresh consideration.

Exemption under Notification No. 64/88-Cus. was conditional on production of the prescribed DGHS certificate, and the importer's failure to produce it before the lower authorities or in appeal justified denial of that benefit. The request for issuance of the certificate had also been rejected, so the exemption claim under that notification failed. However, because materials were placed on record suggesting possible applicability of the alternative Notification No. 138/88-Cus., and that question had not been examined earlier, the matter was remanded to the original authority for fresh consideration of liability under the alternative notification.

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Issues: Whether the importer was entitled to exemption under Notification No. 64/88-Cus. without producing the required DGHS certificate, and whether the matter required remand for consideration of the alternative benefit under Notification No. 138/88-Cus.

Analysis: The exemption under Notification No. 64/88-Cus. was conditional upon production of the prescribed certificate from the competent authority. The record showed that the certificate had not been produced before the lower authorities or in appeal, and the request for issuance of such certificate had also been rejected. On that basis, the denial of exemption under Notification No. 64/88-Cus. was upheld. However, the appellant had placed materials bearing on the possible applicability of the alternative notification and entry relied upon, and that aspect had not been examined by the lower authorities.

Conclusion: The claim for exemption under Notification No. 64/88-Cus. failed, but the matter was remanded to the original authority for fresh consideration of liability under the alternative notification.

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