Clarification: No Duty-Paying Documents Required for Exemptions under Sr. No. 38 and 39 Unless Authenticity is Questioned.

The circular addresses whether duty-paying documents should be required for exemptions under Sr. No. 38 of Notification No. 132/86-C.E. and Sr. No. 39 of Notification No. 53/88-C.E. It clarifies that, similar to Notification No. 182/82-CE, documentary proof of duty payment is not needed unless an officer doubts its authenticity. These guidelines should be communicated to lower field formations and relevant trade interests, and pending assessments should be finalized based on these instructions.

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