Exemption notification compliance fails without mandatory jurisdictional certificate for 100% EOU clearance, defeating duty relief claim.

An exemption under Notification No. 53/97-Cus. for goods imported for use in a 100% EOU was unavailable where the importer did not produce the jurisdictional Assistant Commissioner's certificate required by the prescribed clearance procedure. The stated legal principle is that exemption notifications conditioned on compliance with a mandatory procedural requirement cannot be invoked unless that condition is fulfilled. On the facts noted, the record did not show production of the certificate, so the exemption claim failed and the duty dispute was resolved against the appellant.

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Issues: Whether the appellant was entitled to exemption from duty under Notification No. 53/97-Cus. despite not producing the certificate issued by the jurisdictional Assistant Commissioner contemplated by the prescribed procedure for clearance to a 100% EOU.

Analysis: The goods were imported for use in a 100% EOU and were cleared on payment of duty. The prescribed procedure relied upon required a certificate from the jurisdictional Assistant Commissioner before duty-free clearance could be allowed. The record did not show production of such certificate. In the absence of that mandatory procedural requirement, the benefit of the exemption notification could not be availed.

Conclusion: The appellant was not entitled to the exemption and the claim failed.

Final Conclusion: The duty demand/refund dispute was resolved against the appellant, and the appeal was dismissed.

Ratio Decidendi: Where an exemption notification is available only upon compliance with a prescribed procedure requiring a jurisdictional certificate, the exemption cannot be claimed if that condition is not fulfilled.

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