Development Commissioner sale permission treated as required certificate for DTA clearances from 100% EOU units.

For clearances from 100% Export Oriented Units into the domestic tariff area, the sale permission letter issued by the Development Commissioner may serve as the required certificate under the 4th proviso to Notification No. 2/95-C.E. The document notes that the permission itself covered the relevant quantity and value, and that a departmental circular later clarified this treatment, which was also consistent with the subsequent amendment. A separate certificate was therefore unnecessary because the sale permission satisfied the certification requirement's purpose.

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Issues: Whether, under the 4th proviso to Notification No. 2/95-C.E. dated 4-1-1995, the sale permission letter issued by the Development Commissioner could be treated as the requisite certificate for clearances into the domestic tariff area.

Analysis: The Notification required a certificate from the Development Commissioner for clearances from 100% Export Oriented Units into the domestic tariff area. The record showed that the Development Commissioner himself issued the sale permission covering quantity and value, and the Board's circular clarified that such sale permission could be treated as the requisite certificate. The notification was later amended on the same understanding, supporting the view that a separate certificate would be duplicative and unnecessary.

Conclusion: The sale permission letter was rightly treated as the required certificate, and the Revenue's challenge failed.

Ratio Decidendi: Where the competent authority's sale permission itself satisfies the object of the certification requirement and is later recognised by departmental circular and amendment, a separate certificate is not mandatory.

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