End-use affidavit cured exemption defect, allowing customs notification benefit for imported motor grader chain assembly.

Import of a chain assembly for motor graders qualified for exemption under Notification No. 350/76-Cus. where the end-use affidavit was produced and linked to the relevant bill of entry. The affidavit certified that the goods were imported for manufacture of motor graders, and the respondent accepted that it satisfied the notification conditions. The earlier rejection rested only on the absence of the affidavit, and that defect was cured by the subsequent production of the document. The exemption was therefore available and consequential relief followed.

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Issues: Whether the appellants were entitled to the benefit of Notification No. 350/76-Cus. dated 2-8-1976 for the imported chain assembly for motor graders in the absence of an earlier filed end-use affidavit.

Analysis: The imported goods were supported by an end-use affidavit certifying that the assembly was imported for manufacture of motor graders, with correct particulars linking it to the relevant bill of entry. The respondent accepted that the affidavit satisfied the notification conditions. The earlier rejection was solely for want of the affidavit, and that deficiency stood cured by the produced document.

Conclusion: The appellants were entitled to the benefit of the notification and the claim for consequential relief succeeded.

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