Exemption under customs notification sustained despite delayed end use certificate filing under the permitted condition.

An importer remained eligible for exemption under Notification No. 21/2002-Cus. despite delayed filing of the End Use/Consumption Certificate, because the goods were otherwise covered by the notification and Condition 20 permitted such delay. The certificate was ultimately produced within the framework allowed by the condition, so denial of the exemption was not justified. As a result, the demand for differential duty could not be sustained.

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Issues: Whether the importer was entitled to exemption under Notification No. 21/2002-Cus. despite delay in furnishing the End Use/Consumption Certificate.

Analysis: The imported goods were covered by the exemption notification subject to production of an End Use/Consumption Certificate from the jurisdictional Central Excise authority within the prescribed period. The certificate was produced, though with a delay of about three months. Condition 20 of the notification permitted such delay. Once the certificate was filed, denial of exemption was not justified.

Conclusion: The importer was entitled to the benefit of the exemption notification, and the demand of differential duty could not be sustained.

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