Conditional exemption for certified cable clearances denied for excess quantity beyond the prescribed certificate.

Exemption under Notification No. 33/2005-CE was confined to goods covered by the prescribed certificate, so only the certified quantity qualified for relief. Where the certificate covered 100 meters and 418 meters were cleared, the excess 318 meters fell outside the conditional exemption and attracted duty liability. The duty demand and penalty were therefore sustained.

---

---

Issues: Whether exemption under Notification No. 33/2005-CE dated 08.09.2005 was admissible for the quantity of cables cleared in excess of the quantity covered by the prescribed certificate.

Analysis: The exemption was available only to goods certified by the designated authority, and the certificate on record covered 100 meters only. The clearance of 418 meters therefore exceeded the certified quantity by 318 meters. Since the benefit of the notification was conditional and confined to the certified quantity, the excess clearance could not qualify for exemption and attracted duty liability.

Conclusion: The excess quantity of 318 meters was not eligible for exemption and the duty demand and penalty were sustained.

---