https://www.taxtmi.com/caselaws?id=111190 The exemption notification did not require production of end-use certificates as a condition for availing the benefit, and the record did not prima facie show use of the imported goods outside the leather industry, which was the relevant condition under the notification. On that basis, a prima facie case was made out for waiver of pre-deposit and stay of recovery pending the appeal. en-us Wed, 03 Mar 2004 00:00:00 +0530 Fri, 20 Apr 2012 17:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111190 The exemption notification did not require production of end-use certificates as a condition for availing the benefit, and the record did not prima facie show use of the imported goods outside the leather industry, which was the relevant condition under the notification. On that basis, a prima facie case was made out for waiver of pre-deposit and stay of recovery pending the appeal. Case-Laws Customs Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111190