1984 (4) TMI 168

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.... Shri Vineet Ohri, S.D.R., for the Respondent. [Order per : S. Venkatesan, Senior Vice-President.]. - This appeal relates to an importation of glass frit, along with other goods, by the appellants for the manufacture of specified electronic goods. Under Notification No. 116/80-Cus. dated 19-6-1980, such goods are eligible to a concessional rate of duty when imported for the manufacture of ....

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....frit for the manufacture of the specified electronic goods. He produced before us a photocopy of a certificate to this effect issued by the Superintendent of Central Excise. In reply to a query, he stated that this certificate was not available in time for submission to the Assistant Collector but was submitted to the Appellate Collector. It was, however, not accepted by him nor referred to in his....

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.... of the Tribunal in its Order No. B20/83 dated 7-2-1983 in the case of BHEL. Shri Sogani submitted that these decisions squarely applied to the present case and that accordingly their appeal should be allowed. 5.  For the Department, Shri Ohri submitted that under the notification a bond had to be executed. He also submitted that at the time the bill of entry was filed and assessment ma....