https://www.taxtmi.com/caselaws?id=92103 For clearances from 100% Export Oriented Units into the domestic tariff area, the sale permission letter issued by the Development Commissioner may serve as the required certificate under the 4th proviso to Notification No. 2/95-C.E. The document notes that the permission itself covered the relevant quantity and value, and that a departmental circular later clarified this treatment, which was also consistent with the subsequent amendment. A separate certificate was therefore unnecessary because the sale permission satisfied the certification requirement's purpose. en-us Wed, 28 Apr 1999 00:00:00 +0530 Mon, 24 Oct 2011 16:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92103 For clearances from 100% Export Oriented Units into the domestic tariff area, the sale permission letter issued by the Development Commissioner may serve as the required certificate under the 4th proviso to Notification No. 2/95-C.E. The document notes that the permission itself covered the relevant quantity and value, and that a departmental circular later clarified this treatment, which was also consistent with the subsequent amendment. A separate certificate was therefore unnecessary because the sale permission satisfied the certification requirement's purpose. Case-Laws Central Excise Wed, 28 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92103