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2014 (1) TMI 1477 - CESTAT BANGALOREBenefit of exemption under Notification No. 203/92-Cus., dated 19-5-1992 - Whether it was a requirement for the assessee to produce ‘end use certificate’ to claim the benefit of exemption under Notification No. 203/92-Cus., dated 19-5-1992 in respect of the goods imported by them in June 1998 - Held that:- one of the conditions attached to the notification was that, where the benefit of exemption was sought by a person other than the licensee, the benefit should be allowed against the licence and the certificate only if the transferability of the licence was endorsed thereon by the licensing authority. Obviously, the appellant is “a person other than the licensee” and the said condition was also applicable to them. Even at this stage, the appellant has not been able to show that the goods in question had been imported under an advance licence with its transferability endorsed by the licensing authority - The question whether any ‘end use certificate’ was produced by the importer is, in our view, subsidiary to the fundamental condition - Decided against assessee.
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