When there is no end use condition same cannot be extrapolated

Can the Revenue deny an excise concession for medical-grade Nitrous Oxide merely because it was sold through traders rather than directly to hospitals? Chennai CESTAT says no. 

The notification covers “Anaesthetics” based on the description of the goods and does not prescribe any end-use condition or certificate. Since the product was Nitrous Oxide I.P. manufactured under regulatory control, and the Revenue produced no evidence of diversion for non-medical use, the Tribunal held that the concession could not be denied on the basis of the buyer or assumed downstream use.