https://www.taxtmi.com/caselaws?id=81420 Exemption under Notification No. 333/88, as amended by Notification No. 11/89, was available where the importer had applied for the Essentiality Certificate before clearance and the certificate was later issued for the same purchase order and goods, certifying them as essential for on-shore oil exploration or exploitation. That amounted to substantial compliance with the certification requirement, so late production of the certificate did not defeat the exemption. The notification was also read as not requiring separate proof of actual use for on-shore drilling. Exemption conditions were construed strictly at the stage of applicability, but once substantially satisfied, a liberal approach was applied. en-us Fri, 19 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81420 Exemption under Notification No. 333/88, as amended by Notification No. 11/89, was available where the importer had applied for the Essentiality Certificate before clearance and the certificate was later issued for the same purchase order and goods, certifying them as essential for on-shore oil exploration or exploitation. That amounted to substantial compliance with the certification requirement, so late production of the certificate did not defeat the exemption. The notification was also read as not requiring separate proof of actual use for on-shore drilling. Exemption conditions were construed strictly at the stage of applicability, but once substantially satisfied, a liberal approach was applied. Case-Laws Customs Fri, 19 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81420