Concessional customs assessment depends on DGTD certification and end-use proof; benefit limited to certified imported components only.

Concessional assessment under Notification No. 37-Cus dated 15-2-1979 was available for imported components intended for use in the specified machine where supported by a DGTD certificate and end-use affidavit. The notification was treated as covering goods imported for initial assembly or manufacture even if they had other possible uses, but the benefit extended only to the extent actually certified for the prescribed end use. Because the DGTD certificate covered only six of the eight imported indicators, concessional assessment succeeded only for those six and failed for the balance.

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Issues: Whether the imported winding temperature indicators and oil temperature indicators were entitled to concessional assessment under Notification No. 37-Cus dated 15-2-1979, and to what extent such benefit was available on the basis of the DGTD certificate and end-use affidavit.

Analysis: The notification was treated as covering components imported for the initial assembly or manufacture of the specified machine, even if the components could have alternative uses, provided the goods were supported by a DGTD certificate and an end-use affidavit certifying use in that machine. The Departmental Representative accepted that the goods covered by the certificate were eligible for concessional assessment. However, although eight indicators were imported, the DGTD certificate covered only six indicators of different models.

Conclusion: Concessional assessment was allowed only to the extent of the six indicators covered by the DGTD certificate, and the remaining claim did not succeed.

Ratio Decidendi: Benefit under the notification is available to imported components for specified end use only to the extent that such goods are supported by the required certificate and end-use proof.

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