End-use certificate conditions cannot be extended beyond a restrictive list, preserving exemption for unlisted goods.

Exemption under Notification No. 6/94-C.E. could not be denied for Di-calcium Phosphate on the ground that no end-use certificate was produced. The Board circular required such a certificate only for the "other bulk drugs" specifically listed in the restrictive annexure, and Di-calcium Phosphate was not included in that list. The department's procedural condition was therefore inapplicable to the goods cleared by the assessee, so the exemption remained available and the duty demand based on denial of notification benefit was unsustainable.

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Issues: Whether exemption under Notification No. 6/94-C.E. could be denied for want of an end-use certificate in respect of Di-calcium Phosphate.

Analysis: The relevant Board circular clarified that an end-use certificate was required only for the "other bulk drugs" specifically listed in the restrictive annexure. Di-calcium Phosphate did not figure in that list. The condition insisted upon by the department was therefore inapplicable to the goods cleared by the assessee, and the exemption could not be denied on that ground.

Conclusion: The assessee was entitled to the exemption without producing an end-use certificate.

Final Conclusion: The duty demand based on denial of the notification benefit was unsustainable, and the appeal succeeded.

Ratio Decidendi: Where a notification or departmental circular limits a procedural condition to specified goods in a restrictive list, the condition cannot be extended to goods not covered by that list.

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