https://www.taxtmi.com/caselaws?id=124178 An importer claiming exemption under a notification for goods used in the leather industry must prove that the imported goods were meant for the specified end use. The Tribunal relied on the Supreme Court's interpretation of similarly worded exemption language and held that the absence of an express end-use certificate condition did not remove the claimant's burden to establish intended use. The contrary view of the appellate authority was therefore not sustainable, and the exemption claim was remitted for fresh adjudication on the question of intended end use after hearing the respondent. en-us Mon, 22 Jan 2007 00:00:00 +0530 Wed, 26 Sep 2012 13:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124178 An importer claiming exemption under a notification for goods used in the leather industry must prove that the imported goods were meant for the specified end use. The Tribunal relied on the Supreme Court's interpretation of similarly worded exemption language and held that the absence of an express end-use certificate condition did not remove the claimant's burden to establish intended use. The contrary view of the appellate authority was therefore not sustainable, and the exemption claim was remitted for fresh adjudication on the question of intended end use after hearing the respondent. Case-Laws Customs Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124178