https://www.taxtmi.com/caselaws?id=95255 Where a customs exemption notification depends on an end-use certificate, the exemption is confined to the quantity supported by contemporaneous documentary evidence. The invoice showed 4,955 pieces of seamless steel tubes, but there was nothing in the record to show that this figure represented the number of gas cylinders to be manufactured. A later supplier's certificate was not accepted because it was obtained after clearance of the goods and after the lower authorities' orders. Only 1,239 pieces were covered by the end-use certificate, so exemption was denied for the balance and duty remained payable on the unsupported quantity. en-us Wed, 20 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 12:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95255 Where a customs exemption notification depends on an end-use certificate, the exemption is confined to the quantity supported by contemporaneous documentary evidence. The invoice showed 4,955 pieces of seamless steel tubes, but there was nothing in the record to show that this figure represented the number of gas cylinders to be manufactured. A later supplier's certificate was not accepted because it was obtained after clearance of the goods and after the lower authorities' orders. Only 1,239 pieces were covered by the end-use certificate, so exemption was denied for the balance and duty remained payable on the unsupported quantity. Case-Laws Customs Wed, 20 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95255