https://www.taxtmi.com/caselaws?id=73059 Concessional assessment under Notification No. 37/79 was available only to the extent the imported winding temperature indicators and oil temperature indicators were supported by end-use evidence and DGTD certification for manufacture of power transformers. The record contained an end-use affidavit, DGTD certificate and related documents, but the documentary support was quantity-limited. Reassessment was therefore accepted only for the certified quantity, namely 40 winding temperature indicators, while the balance claim was not accepted. The operative principle is that exemption or concession based on end-use documentation is confined strictly to the goods actually covered by the supporting certificate. en-us Sun, 23 Jan 1983 00:00:00 +0530 Thu, 26 May 2011 18:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73059 Concessional assessment under Notification No. 37/79 was available only to the extent the imported winding temperature indicators and oil temperature indicators were supported by end-use evidence and DGTD certification for manufacture of power transformers. The record contained an end-use affidavit, DGTD certificate and related documents, but the documentary support was quantity-limited. Reassessment was therefore accepted only for the certified quantity, namely 40 winding temperature indicators, while the balance claim was not accepted. The operative principle is that exemption or concession based on end-use documentation is confined strictly to the goods actually covered by the supporting certificate. Case-Laws Customs Sun, 23 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73059