TaxTMI 
TaxTMI 
1999 (5) TMI 95
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....med benefit of Notification No. 232/83-Cus., dated 18-8-1983 as amended and for chokes the benefit of Notification No. l34/86-Cus., dated 17-2-1986 was claimed. The Collector of Central Excise (Appeals) had observed that there was nothing on record to show that printed circuit boards imported were unpopulated or unmounted. In his view, the benefit of notification was available only to the printed circuit boards which were unpopulated and unmounted. In this case, the goods imported were parts for Uninterrupted Power Supply Unit and they were not simply printed circuit boards. It was also held that benefit of Notification No. l34/86-Cus. was also not available as chokes did not find mention in the table annexed to that notification. 2. ....
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.... customs duty. This exemption is not unconditional. The benefit of this notification is subject to the condition that an officer not lower in rank than a Joint Director in the Department of Electronics of the Government of India or a Director in Directorate of Industries of a State or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India, as the case may be, is satisfied that the importer is an Actual User (Industrial) of the goods in question and certifies to this effect. The importer had no such certificate. 5. The importers were engaged in the manufacture of Nylon/Polyester filament yarn and were not engaged in the manufacture of electronics items. The goods imported by them....