Customs exemption not denied for delayed end-use certificate, but relief confined to scrap actually used in factory.

Belated production of an end use consumption certificate was treated as a procedural lapse, so exemption under the customs notification could not be denied solely on that ground once the certificate was furnished. However, the benefit was confined to the quantity actually accounted for in use, and it was denied for the balance quantity of steel melting scrap remaining unutilised in the factory.

---

---

Issues: Whether the benefit of exemption under the customs notification could be denied merely because the end use consumption certificate was produced belatedly, and whether the benefit could extend to the balance quantity of imported steel melting scrap lying unutilized.

Analysis: The production of the end use consumption certificate was treated as a procedural requirement. Once the certificate was produced, the exemption could not be denied solely on the ground of delay in filing it. At the same time, the appellants were not held entitled to the benefit in respect of the remaining quantity of steel melting scrap lying unutilized in the factory.

Conclusion: The benefit of the notification was allowed for 551.760 MTs of steel melting scrap out of 974.710 MTs imported, and denied for the balance quantity.

---