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2017 (3) TMI 1014 - AT - CustomsCertificate/registration details - Benefit of N/N. 21/2012-Customs dated 17.03.2012 and N/N. 12/2012-CE dated 17.03.2012 - concessional rate of CVD - denial on the ground that the certificate submitted by assessee-Respondents, has been issued by the Superintendent of Customs and Central Excise and not by the jurisdictional Deputy/Assistant Commissioner, as required - Held that: - the Department nowhere mentioned that the said imported goods were not intended for the use and that the said goods were not actually used in the manufacture of the goods mentioned in Sl. No. 321 of the N/N. 12/2012-CE dated 17.03.2012, namely, LED lights or fixtures including LED lamps falling under Chapter 85 or 94. This implies that the fulfilment of the substantive condition of the said Notification has nowhere been otherwise questioned - when the claim of the assessee-Respondent is sustainable, then merely on technical ground the same cannot be denied - The issuance of the certificate by the Superintendent is a procedural aspect, but nowhere it is alleged that the certificate was forged or not based on the imports - appeal dismissed - decided against Revenue.
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