TMI Blog1997 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of glass to metal seal. The claim was rejected by Asstt. Collector on the ground that appellants are registered for manufacture of lead in wire and that lead in wire and glass to metal seal are two different commodities. Collector (Appeals) upheld the order. 2. Arguing for the appellants the ld. Advocate submits that Notification 345/86 grants exemption subject to the condition that in respect of impugned goods an Officer not below the rank of Joint Director in the Directorate of Industries of the Government of the State or such other specified officer certifies that the goods in question are required for the purpose specified in the Notification and the Importer executes a Bond binding himself to pay on demand duty in respect of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Certificate dated 23rd July, 1986 again indicates that the unit is an actual user of dumate wire and dumate wire is raw material of lead in wire used for Glass to Metal Seal . It is this later certificate dated 23rd July, 1986, which appears to have created confusion. The Asstt. Collector relying on this certificate has held that it can be concluded beyond doubt that the imported dumate wire would be used for the manufacture of lead in wire for which only the unit has been given licence. Asstt. Collector, however, has recorded that these manufactured products, that is, lead-in-wire are used in turn for making of glass to metal seal for lamp and bulb industry. 6. At Page 56 of the Appeal Papers there is a certificate from Elcom Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the weld beads. 8.2 In view of this, we find considerable merit in the plea of the appellants that lead-in wire and glass to metal seal is the same product. Even assuming, however, for the sake of argument, that one is raw material for the other as has been held by the Asstt. Collector, who has recorded that lead in wire is used in the manufacture of glass to metal seal, ultimately, the dumate wire goes into the manufacture of lead in wire which in turn goes into the manufacture of glass to metal seal. In other words, dumate wire, even assuming that the two products referred to in the Asstt. Collector s Order are different, goes into the manufacture of `glass to metal seal via `lead in wire as an intermediate product. Even in that case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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