TMI Blog1984 (4) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... .D.R., for the Respondent. [Order per : S. Venkatesan, Senior Vice-President.]. - This appeal relates to an importation of glass frit, along with other goods, by the appellants for the manufacture of specified electronic goods. Under Notification No. 116/80-Cus. dated 19-6-1980, such goods are eligible to a concessional rate of duty when imported for the manufacture of the specified electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified electronic goods. He produced before us a photocopy of a certificate to this effect issued by the Superintendent of Central Excise. In reply to a query, he stated that this certificate was not available in time for submission to the Assistant Collector but was submitted to the Appellate Collector. It was, however, not accepted by him nor referred to in his order. 4. Shri Sogani submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 7-2-1983 in the case of BHEL. Shri Sogani submitted that these decisions squarely applied to the present case and that accordingly their appeal should be allowed. 5. For the Department, Shri Ohri submitted that under the notification a bond had to be executed. He also submitted that at the time the bill of entry was filed and assessment made, no claim had been made for the benefit of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they did not execute a bond at the time of importation should not stand in the way of their claim. We accordingly allow the appeal, and order that the appellants shall be granted consequential relief, subject however to the condition that the Assistant Collector is satisfied with reference to the end-use certificate now produced that the goods have been used in the manufacture of the goods s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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