https://www.taxtmi.com/caselaws?id=74550 An exemption notification will not be denied merely because the supporting duty exemption certificate was produced after import and clearance, where the amended certificate covered the disputed goods and the intended end use was undisputed. The later production was treated as a procedural deficiency only, since the substantive conditions of the notification were satisfied and the goods had been used for the specified purpose. On that basis, the exemption benefit was upheld in favour of the importer. en-us Tue, 05 Apr 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74550 An exemption notification will not be denied merely because the supporting duty exemption certificate was produced after import and clearance, where the amended certificate covered the disputed goods and the intended end use was undisputed. The later production was treated as a procedural deficiency only, since the substantive conditions of the notification were satisfied and the goods had been used for the specified purpose. On that basis, the exemption benefit was upheld in favour of the importer. Case-Laws Customs Tue, 05 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74550