1990 (1) TMI 263

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.... C/1262/84-B2 with C/Misc/535/89-B, C/1270/84-B2 with C/Misc/734/89-B, C/1274/84-B2 with C/Misc/735/89-B, C/583/86-B2 with C/Misc/736/89-B, C/1584/86-B2 with C/Misc 737/89-B, C/1672/84-B2 with C/Misc/536/89-B, C/2320/85-B2 with C/Misc/537/89-B REPRESENTED BY : S/Shri R. Subramanian, and P.K. Srivastava, for the Appellants Shri M.S. Arora, JDR, for the Respondent. [Order per : Jyoti Balasu....

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....nd that the drawings show that relays are not directly fitted/mounted on the generator but these are fitted on control panels and therefore the conditions of Notification 231/80 are not satisfied, and therefore he rejected the DGTD certificate and end-use affidavit. 3. The Collector of Customs (Appeals) rejected the claims on the same ground and also held that the importer having failed to prod....

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....he appeals the end-use affidavit and essentiality certificate as required by the provisions of Notification 179/80 which grants exemption to parts of any article falling under specific headings of Chapter 82, 84, 85, 86 & 87 and meant for initial set up or assembly of that article. 5. Shri M.S. Arora, the learned DR, vehemently opposes the application for adducing additional evidence. He conten....

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....ible at the appeal stage. In this case the essentiality certificate of the General Manager of the Appellants can be easily verified without detailed investigation. In the case of Heavy Engineering Corporation Limited v. CC (1990 45 E.L.T. 131), it was held that the non-production of the essentiality certificate was not an insurmountable lapse but only a forgivable procedural failure. In the above ....