End Use Certificate guidance for imported goods awaits competent directions under the customs framework. Guidance was issued on the question of End Use Certificate for imported raw materials, consumables and other goods sought by units registered under the State Tax Administration. The existing arrangement for issuance of such certificates lies under the Customs Tariff Act, 1975, and the referenced customs notification recognizes certificates issued by State Tax Administration officers for that purpose. Officers were advised to await detailed directions from the competent authority before issuing End Use Certificates in respect of imported goods.