https://www.taxtmi.com/caselaws?id=97396 Exemption under Notification No. 229/76 depended on proof that metallised or plain plastic film was used in the manufacture of electronic capacitors. The remand allowed reconsideration of the Chartered Accountant's certificate and the Superintendent's endorsement, and the Collector (Appeals) acted within that remit by assessing whether those documents adequately proved the specified end-use. In conditional bond-based exemptions, the importer bears the burden of establishing compliance to the Customs authority's satisfaction; a non-specific endorsement or confirmatory certificate is insufficient without clear proof of utilisation from the records. en-us Fri, 14 Jun 1991 00:00:00 +0530 Mon, 16 Jan 2012 15:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97396 Exemption under Notification No. 229/76 depended on proof that metallised or plain plastic film was used in the manufacture of electronic capacitors. The remand allowed reconsideration of the Chartered Accountant's certificate and the Superintendent's endorsement, and the Collector (Appeals) acted within that remit by assessing whether those documents adequately proved the specified end-use. In conditional bond-based exemptions, the importer bears the burden of establishing compliance to the Customs authority's satisfaction; a non-specific endorsement or confirmatory certificate is insufficient without clear proof of utilisation from the records. Case-Laws Customs Fri, 14 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97396