Concessional customs exemption required timely internal certification; delayed General Manager certificate defeated eligibility for concessional assessment.

Concessional assessment under Notification No. 35/79-Cus. depended on two separate certificates for Bharat Heavy Electricals Ltd.: a General Manager's certificate confirming the parts were required for the specified purpose, and an end-use certificate. The end-use certificate could be produced after actual use, but the General Manager's certificate had to exist when assessment was made. Because the goods were assessed in June 1979 and the General Manager's certificate was dated 21 February 1980, the condition precedent was not met. The delayed explanation was rejected, as the certificate had to come from the importer's own internal source and no diligent compliance was shown; concessional assessment was therefore not admissible.

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Issues: Whether the importer was entitled to concessional assessment under the exemption notifications when the General Manager's certificate was produced after assessment and the end-use requirement was relied upon.

Analysis: Notification No. 35/79-Cus. required, in the case of imports by Bharat Heavy Electricals Ltd., two distinct certificates: a certificate from the General Manager that the parts were required for the specified purpose and a certificate of end use. The end-use certificate could be furnished after actual use, but the General Manager's certificate had to exist at the time of assessment. The goods had been assessed in June 1979, whereas the General Manager's certificate was dated 21.2.1980. The certificate therefore was not in existence when the assessment was made. The explanation for the delay was not accepted, as the certificate was to be obtained from the appellant's own internal source and no diligent compliance with the notification condition was shown.

Conclusion: The condition precedent for exemption was not satisfied and concessional assessment was not admissible.

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