https://www.taxtmi.com/caselaws?id=91724 Notification No. 31/88 was held to allow exemption without an end-use certificate because the notification itself did not impose that condition, unlike earlier notifications that expressly did so. The objection that the goods were not bulk drugs was not accepted, as the show cause notices were confined to non-production of the certificate and the classification lists had already been approved under Chapter 29. The assessee was therefore entitled to the notification benefit without furnishing an end-use certificate. en-us Mon, 11 Jan 1999 00:00:00 +0530 Thu, 20 Oct 2011 14:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91724 Notification No. 31/88 was held to allow exemption without an end-use certificate because the notification itself did not impose that condition, unlike earlier notifications that expressly did so. The objection that the goods were not bulk drugs was not accepted, as the show cause notices were confined to non-production of the certificate and the classification lists had already been approved under Chapter 29. The assessee was therefore entitled to the notification benefit without furnishing an end-use certificate. Case-Laws Central Excise Mon, 11 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91724