https://www.taxtmi.com/caselaws?id=40852 Exemption under Notification No. 173/68 was available where the goods were technically designed and suited only for tele-communication use, and incapable of other use. The decisive factor was the exclusive suitability of the wires and cables for the specified purpose, supported by unrebutted technical evidence. Actual end-use proof or an end-use certificate was not required in every case, particularly where goods moved through dealers and departments and their identity was lost in storage. The notification was therefore to be applied on the basis of design and capability, not rigid proof of actual consumption. en-us Wed, 16 Jan 1980 00:00:00 +0530 Sat, 15 May 2010 12:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40852 Exemption under Notification No. 173/68 was available where the goods were technically designed and suited only for tele-communication use, and incapable of other use. The decisive factor was the exclusive suitability of the wires and cables for the specified purpose, supported by unrebutted technical evidence. Actual end-use proof or an end-use certificate was not required in every case, particularly where goods moved through dealers and departments and their identity was lost in storage. The notification was therefore to be applied on the basis of design and capability, not rigid proof of actual consumption. Case-Laws Central Excise Wed, 16 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40852