1990 (7) TMI 235

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....tant Collector of Customs (Refund) rejected the refund application of the appellants on the ground that they had not produced the Data sheet and the claim being unsubstantiated. 2. The Collector of Customs & Central Excise (Appeals) in the impugned order, examined the supplier's technical literature on the product. The DTD & P Air Certificate issued by the Ministry of Defence, was also examined by the Collector (Appeals). He has observed in the impugned order that these documents do not reveal that the "cement imported was of Air Craft quality even though the Defence certificate states that the same would be used in the manufacture of Jaguar Air Craft". He has observed that the Customs Notification No. 196/76 is applicable only if the "m....

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....s have also produced a Technical Write up which has been issued by one Dr. V.A. Joy, Senior Manager, Honeycomb Bonding Assembly Shop. Shri Ramachandran referring to this technical write up on the imported material, submitted that the write up of the Senior Manager clearly discloses that the material is used exclusively for aircraft production programmes. 5. Shri Jayaraman, learned Departmental Representative for the respondents, submitted that the benefit under the Notification No. 196/76 was applicable only if the material was of some special quality for use in aircraft and not for any other purpose. He pointed out that the manufacturer's instruction sheet did not disclose that the material supplied was exclusively usable only for aircr....

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....le used exclusively for aircraft production programmes". 7. The certificate issued by the Ministry of Defence clearly shows that the goods in question are of special quality not generally required for use "as commercial counterparts" and are exclusively intended for use in manufacture of Jaguar aircraft. The Technical Write-up shows that the imported material is used for post-bonding operations of the structural panels of Jaguar aircraft apart from helicopter floor boards and advanced light helicopters. The Write-up further states that the special cement is a consumable used exclusively for aircraft production programmes. These pieces of evidence are, in our opinion, sufficient to conclude that the product has been given some special sha....