1986 (9) TMI 204

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....he Respondent. [Order per : D.C. Mandal, Member (T)].  - In this appeal, which was initially filed before the Central Government as a Revision Application, the appellants have prayed for the benefit of concessional assessment under Notification No. 35/79-Cus., dated 14.2.79 read with Notification No. 53/79-Cus., dated 1.3.79 in respect of a consignment of Relief Valves imported under Bi....

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....ate under Notification No. 35/79. The appellants then filed appeal before the Appellate Collector of Customs, Bombay, enclosing end-use affidavit and the duty exemption certificate. The Appellate Collector rejected the appeal on the ground that "the drawing produced indicate these as inter-connecting pipe fitting valves. Such interconnecting pipe fitting valves cannot be apportioned to any machine....

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....rect. The compressor for which these valves were imported, falls under Heading 84.11(1) of C.T.A., 1975. In view of the end use affidavit and the General Manager's duty exemption certificate submitted at the appeal stage, the condition of the Notification was fulfilled and the appellants were entitled to concessional assessment under the Notification. 4. Shri Gopinath has argued that the duty e....

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....ling under specifical Tariff Heading listed in the Notification or for its assembly or manufacture and recommends grant of the exemption under this Notification and (ii) end use certificate. End use certificate can be submitted after the goods are actually used for the purpose stated above. But the certificate of the General Manager as indicated in (i) above, is required to be submitted at the tim....