https://www.taxtmi.com/caselaws?id=74344 Imported boiler components were considered eligible for exemption under Notification No. 35/79-Cus. because the Essentiality Certificate and End-use Certificate satisfied the notification conditions when filed in time and established the required end-use correlation. The fact that the goods were identifiable items capable of multiple uses did not defeat the claim where the prescribed supporting certificates were produced and verified. The contrary rejection was set aside, and the matter was remitted for fresh consideration limited to granting the notification benefit after verification of the certificates. en-us Wed, 01 Jan 1986 00:00:00 +0530 Wed, 08 Jun 2011 12:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74344 Imported boiler components were considered eligible for exemption under Notification No. 35/79-Cus. because the Essentiality Certificate and End-use Certificate satisfied the notification conditions when filed in time and established the required end-use correlation. The fact that the goods were identifiable items capable of multiple uses did not defeat the claim where the prescribed supporting certificates were produced and verified. The contrary rejection was set aside, and the matter was remitted for fresh consideration limited to granting the notification benefit after verification of the certificates. Case-Laws Customs Wed, 01 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74344