https://www.taxtmi.com/caselaws?id=108024 Exemption for di-ammonium phosphate was treated as prima facie available where the notification granted total exemption for use as manure or for production of complex fertilisers and did not require an end-use certificate from a specified authority. The applicants had declared the intended use on the bills of entry and produced supporting certificates, and no material showed misuse of the goods. On that basis, the tribunal found a strong prima facie case for exemption and held that non-production of an end-use certificate could not by itself justify denial of interim relief. Waiver of pre-deposit was granted and recovery of the customs duty was stayed pending appeal. en-us Mon, 29 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 14:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108024 Exemption for di-ammonium phosphate was treated as prima facie available where the notification granted total exemption for use as manure or for production of complex fertilisers and did not require an end-use certificate from a specified authority. The applicants had declared the intended use on the bills of entry and produced supporting certificates, and no material showed misuse of the goods. On that basis, the tribunal found a strong prima facie case for exemption and held that non-production of an end-use certificate could not by itself justify denial of interim relief. Waiver of pre-deposit was granted and recovery of the customs duty was stayed pending appeal. Case-Laws Customs Mon, 29 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108024