End-use proof required for customs exemption under leather industry notification; claim failed for want of evidence.

Concessional customs benefit under Notification No. 224/85-Cus. was contingent on proof that the imported goods were intended for use in the leather industry. The importer was given a specific opportunity to produce evidence of the required end use, but no evidence was adduced. On that record, the condition for the notification was not established, and the claim to exemption failed.

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Issues: Whether the appellants were entitled to the benefit of Notification No. 224/85-Cus. dated 9-7-1985 on the basis that the imported goods were meant for use in the leather industry, and whether the appeal could succeed in the absence of evidence adduced to establish such end use.

Analysis: The Tribunal had earlier been directed to decide the matter afresh after giving the importer an opportunity to produce evidence that the goods were intended for use in the leather industry. Despite notice and a specific opportunity, no evidence was produced. The claim to the concessional benefit under the notification depended on establishing the requisite end use, and the importer failed to discharge that requirement.

Conclusion: The claim for the benefit of the notification was not established and the appeal was rejected against the assessee.

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