End-use certificate controls customs exemption, and belated supplier evidence cannot extend relief beyond documented quantity.

Where a customs exemption notification depends on an end-use certificate, the exemption is confined to the quantity supported by contemporaneous documentary evidence. The invoice showed 4,955 pieces of seamless steel tubes, but there was nothing in the record to show that this figure represented the number of gas cylinders to be manufactured. A later supplier's certificate was not accepted because it was obtained after clearance of the goods and after the lower authorities' orders. Only 1,239 pieces were covered by the end-use certificate, so exemption was denied for the balance and duty remained payable on the unsupported quantity.

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Issues: Whether the benefit of the customs exemption notification was available for the entire quantity of seamless steel tubes imported, or only to the extent covered by the end-use certificate.

Analysis: The invoice recorded 4,955 pieces of steel tubes, and there was nothing in the invoice to show that this figure represented the number of gas cylinders proposed to be manufactured. The importer's reliance on a later certificate from the foreign supplier was not accepted, as it was obtained after clearance of the goods and after the orders of the lower authorities. On the record, the quantity covered by the end-use certificate was only 1,239 pieces, and the balance quantity remained unsupported for exemption purposes.

Conclusion: The exemption was confined to the quantity covered by the end-use certificate, and duty was payable on the remaining 3,716 pieces.

Final Conclusion: The importer's challenge failed, and the duty demand on the balance quantity was sustained.

Ratio Decidendi: Where an exemption notification is subject to production of an end-use certificate, the exemption is restricted to the quantity satisfactorily covered by contemporaneous documentary evidence, and a belated supplier's certificate cannot override the invoice and clearance record.

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