1986 (1) TMI 314

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....o, Member (T)]. - The appellants imported under Bill of Entry Cash No. D-157 dated 4th September, 1977 goods described as Boiler Components. The goods were assessed to customs duty under heading 85.18/27(1) CTA and were cleared. Subsequently the appellants made a claim for refund of part of the customs duty paid by them on the ground that the goods imported were component parts of Burner of Hig....

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....orted parts need not fall under any of the headings list under the heading 35/79-Cus. and it is only the end-product that should fall in one of the headings. He further submitted that the appellants obtained the General Manager's Certificate (Essentiality Certificate) in time and filed it with the refund claim a copy of which is now placed before us. He invited our attention to the End-use Certifi....