Concessional customs assessment applies where notified end-use is proved and notification conditions are substantially complied with.

Imported electronic components were treated as eligible for concessional customs assessment under Notification No. 37-Cus. where they were shown to be used in the manufacture of thristor converters. Production of the D.G.T.D. certificate, drawings and catalogues was accepted as substantial compliance with the notification conditions, and the claim for concessional duty was allowed. The stated principle is that concessional assessment should not be denied when documentary requirements are substantially met and the notified end-use is established.

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Issues: Whether the imported electronic components were entitled to concessional assessment under Notification No. 37-Cus. dated 15-2-1979 for use in the manufacture of thristor converters.

Analysis: The goods were imported for manufacture of thristor converters and the appellants produced the D.G.T.D. certificate together with relevant drawings and catalogues. The conditions of the notification were found to have been substantially complied with. In view of the Bench's earlier decisions in similar matters, the claim to concessional treatment was accepted.

Conclusion: The appellants were entitled to reassessment at the concessional rate of duty under the notification.

Ratio Decidendi: Where the documentary and substantive requirements of a concessional customs notification are substantially complied with, and the goods are shown to be imported for the notified end-use, concessional assessment cannot be denied.

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