End-use exemption for imported chemicals applies when use in ammunition is proved, even if other uses exist.

An exemption under Notification No. 206/76-Cus was available for a chemical shown by certificate and departmental material to be used in the manufacture of ammunition. The notification was construed as requiring use in ammunition, not exclusive use in ammunition, so the existence of another possible use did not by itself defeat the exemption. On that basis, the exemption was treated as admissible and the refund claim was sustained.

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Issues: Whether chemical imported for use in the manufacture of ammunition was entitled to exemption under Notification No. 206/76-Cus even though it also had other uses.

Analysis: The imported chemical was shown by certificate and departmental material to be used in the manufacture of ammunition. The notification was read as requiring use in ammunition, not exclusive use in ammunition. The existence of another possible use did not by itself disqualify the goods from the exemption.

Conclusion: The benefit of Notification No. 206/76-Cus was available to the imported chemical, and the appeal succeeded.

Final Conclusion: The exemption was held admissible on the basis of end-use in ammunition, and the refund claim was sustained.

Ratio Decidendi: Where an exemption notification requires use of a chemical in a specified manufacture, proof of such use is sufficient unless the notification expressly insists on exclusive use.

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