https://www.taxtmi.com/caselaws?id=90545 The Tribunal held that post-amendment, both essentiality and non-manufacture certificates were mandatory for availing concessional duty rates under Notification No. 515/86-Cus. The appellants' failure to provide the required certificates at the time of importation led to the rejection of their appeals. Despite obtaining an essentiality certificate, the absence of a certificate confirming non-manufacture in India constituted a substantive non-compliance. The Tribunal emphasized the importance of adhering to the notification's conditions, ruling that procedural deviations, such as the attestation by an Assistant Development Officer, did not fulfill the certification requirements. Consequently, the appeals were dismissed. en-us Fri, 04 Sep 1998 00:00:00 +0530 Sat, 08 Oct 2011 13:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90545 The Tribunal held that post-amendment, both essentiality and non-manufacture certificates were mandatory for availing concessional duty rates under Notification No. 515/86-Cus. The appellants' failure to provide the required certificates at the time of importation led to the rejection of their appeals. Despite obtaining an essentiality certificate, the absence of a certificate confirming non-manufacture in India constituted a substantive non-compliance. The Tribunal emphasized the importance of adhering to the notification's conditions, ruling that procedural deviations, such as the attestation by an Assistant Development Officer, did not fulfill the certification requirements. Consequently, the appeals were dismissed. Case-Laws Customs Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90545