Relevance of End Use in exemption notification :
Generally, end use is not relevant for interpretation of exemption notification, unless specified in the exemption notification.
When there is no reference to the use or adaptation of the Article, the basis of end use for classification is absolutely irrelevant – Dunlop India Ltd. v. UOI AIR 1977 SC 597. = (1976) 2 SCC 241 = 1983 (13) ELT 1566 (SC) = (1976) 2 SCR 98 (SC 3 member bench). The end use is not relevant unless specified in the exemption notification – Citric India Ltd. v. UOI – 1993 (66) ELT 566 (Bom HC).
End Use not relevant unless specified – When there is no reference to the use or adaptation of the Article, the basis of end use for classification is absolutely irrelevant – Dunlop India Ltd. v. UOI AIR 1977 SC 597. = (1976) 2 SCC 241 = 1983 (13) ELT 1566 (SC) = (1976) 2 SCR 98 (SC 3 member bench). The end use is not relevant unless specified in the exemption notification – Citric India Ltd. v. UOI – 1993 (66) ELT 566 (Bom HC) [see also discussions under ‘For use’].
End use certificate is not to be furnished in absence of any such requirement in the exemption notification – CCE v. Maize Products 1997(94) ELT 651 (CEGAT). – quoted and followed in Camphor & Allied Products v. CCE 1999(113) ELT 516 (CEGAT 3 member bench) * Maize Products v. CCE 1997(94) ELT 680 (CEGAT) * Calibre Chemicals v. CCE 1998(98) ELT 755 (CEGAT) * Camphor & Allied Products v. CCE 1998(104) ELT 526 (CEGAT) * Kashyap Sweeteners v. CCE 2000(115) ELT 751 (CEGAT).
However, if exemption notification is subject to satisfaction of Assistant Commissioner that the goods are intended for a particular use, it is incumbent on the assessee to satisfy the officer about actual use. – One mode is to produce the end user certificate. – CCE v. Shalimar Chemical Industries P Ltd. 2001 AIR SCW 296 = 127 ELT 647 (SC 3 member bench).