Exemption cannot be denied for a condition not stated in the notification when the prescribed licence and debit requirements are met.

Exemption under Notification No. 82/92-C.E. could not be denied merely for non-production of an end-use certificate where the notification itself imposed no such condition. The operative requirements were clearance against a duty-free import licence and debit of quantity and value in the advance release order under the relevant EXIM Policy. As those stated conditions were met, the missing end-use certificate could not justify denial of exemption or duty liability, and the exemption remained available to the assessee.

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Issues: Whether the benefit of Notification No. 82/92-C.E. could be denied merely because the manufacturer did not produce an end-use certificate, when the notification did not expressly require such certificate as a condition for exemption.

Analysis: Notification No. 82/92-C.E. granted exemption to goods manufactured in a 100% Export Oriented Undertaking and cleared against a duty-free import licence on the basis of an advance release order issued under the relevant EXIM Policy paragraphs. The only stipulated requirements were clearance against such licence and debit of quantity and value in the advance release order. Since the notification did not expressly make production of an end-use certificate a condition, the absence of that certificate could not be treated as a ground to deny the exemption or fasten duty liability.

Conclusion: The denial of exemption on the ground of non-production of an end-use certificate was unsustainable and was set aside in favour of the assessee.

Final Conclusion: The exemption under the notification remained available, and the duty demand based solely on the missing end-use certificate could not stand.

Ratio Decidendi: An exemption cannot be denied on the basis of a requirement not expressly contained in the notification itself.

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