https://www.taxtmi.com/caselaws?id=153804 The Tribunal clarified that the Notification did not mandate the production of an end use certificate for claiming exemption under Notification No. 23/98-Cus for goods meant for use in the leather industry. The Tribunal emphasized that the Chartered Accountant certificate and invoices demonstrating the sale of goods to leather manufacturers were sufficient evidence of the goods' intended use. Requiring further proof of actual use by buyers would introduce an additional condition not specified in the Notification, which was deemed impermissible. Consequently, the Tribunal set aside the Commissioner (Appeals) decision and upheld the Original Adjudicating Authority's ruling, allowing the appeal. en-us Tue, 25 Aug 2009 00:00:00 +0530 Wed, 31 Jul 2013 10:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153804 The Tribunal clarified that the Notification did not mandate the production of an end use certificate for claiming exemption under Notification No. 23/98-Cus for goods meant for use in the leather industry. The Tribunal emphasized that the Chartered Accountant certificate and invoices demonstrating the sale of goods to leather manufacturers were sufficient evidence of the goods' intended use. Requiring further proof of actual use by buyers would introduce an additional condition not specified in the Notification, which was deemed impermissible. Consequently, the Tribunal set aside the Commissioner (Appeals) decision and upheld the Original Adjudicating Authority's ruling, allowing the appeal. Case-Laws Customs Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153804