Special-quality imported cement for aircraft manufacture qualified for customs notification benefit on documentary evidence.

Imported cement was treated as a special-quality material meant exclusively for aircraft manufacture, and therefore eligible for Customs Notification No. 196/76. The supporting evidence, including a Ministry of Defence certificate and a technical write-up, showed use only in Jaguar aircraft production programmes. The department's instruction sheet was treated as handling and storage guidance, not as evidence overriding the documentary record. On that basis, the material was found not to be for general commercial use and the benefit of the notification was available to the assessee.

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Issues: Whether the imported cement was of special quality for use in aircraft and not for any other purpose so as to qualify for the benefit of Customs Notification No. 196/76.

Analysis: The evidence showed that the goods were imported for exclusive use in the manufacture of Jaguar aircraft, supported by the Ministry of Defence certificate and the technical write-up describing the material as a consumable used exclusively for aircraft production programmes. The instruction sheet relied upon by the department was treated as merely handling and storage guidance and was not regarded as displacing the other documentary evidence. On the material produced, the imported cement was found to possess a special quality required for aircraft use and not for general commercial use.

Conclusion: The imported cement qualified for the benefit of Customs Notification No. 196/76 and the finding was in favour of the assessee.

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