1991 (4) TMI 240

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....ohal, JDR, for the Respondent. [Order per : P.K. Kapoor, Member (T)]. - This is an appeal against the order passed by the Collector of Customs (Appeals), Calcutta. The short point that arises for consideration in this case is whether in cases in which the prescribed 'Not Manufactured in India' certificate from the DGTD or the Duty Exemption Certificate from the concerned Ministry is not avai....

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....exemption from payment of customs duty on the Multiuser System under Notification No. 70-Customs, dated 26-3-1981. He added that on 3-9-1983 the D.G.T.D. issued the N.M.I. Certificate, deleting two items, namely, Text Processing Package and Manuals from the list of items in respect of which N.M.I. Certificate was sought. He pointed out that in absence of the required N. M. I. Certificate the appel....

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....n the date of importation nor was any application for the certificate pending with the concerned authority on that date. Shri Banerjee contended that the Assistant Collector and the Collector (Appeals) overlooked the fact that their application dated 17-10-1988 for issuance of N.M.I. Certificate for the Text Processing Package was in continuation of the application filed on 8-10-1983 for the entir....

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....d. v. Collector of Customs, Bombay reported in 1983 (14) E.L.T. 2019 had examined the question whether exemption under Notification No. 211-Cus., dated 2-8-1976 was admissible in respect of certain scientific equipment when the N.M.I. Certificate was not available at the time of importation of the goods and even the application for the certificate was filed after the shipment of the goods. The rel....