End-use certificate not required for exemption under Notification No. 31/88 where the notification imposed no such condition.

Notification No. 31/88 was held to allow exemption without an end-use certificate because the notification itself did not impose that condition, unlike earlier notifications that expressly did so. The objection that the goods were not bulk drugs was not accepted, as the show cause notices were confined to non-production of the certificate and the classification lists had already been approved under Chapter 29. The assessee was therefore entitled to the notification benefit without furnishing an end-use certificate.

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Issues: Whether benefit under Notification No. 31/88 was available without producing an end-use certificate.

Analysis: The earlier order rejecting the assessee's claim had already been set aside in a prior tribunal decision. It was found that Notification No. 31/88 did not stipulate production of an end-use certificate, unlike predecessor notifications that expressly contained such a requirement. The objection that the goods might not be bulk drugs was not accepted, as the show cause notices proceeded only on non-production of the end-use certificate and the classification lists had been approved under Chapter 29.

Conclusion: The assessee was entitled to the benefit of Notification No. 31/88 without producing an end-use certificate.

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