TaxTMI 
TaxTMI 
2001 (3) TMI 415
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.... to the imported item described in the Bill of Entry as Spare Parts for Oil rigs. The appellants in order to seek the concessional rate are required in terms of the Notification to produce Essentiality Certificate from Director-General of Hydro Carbons, Govt. of India, Ministry of Petroleum. When the matter was agitated, the appellants had not produced the Essentiality Certificate and therefore their plea for concessional rate under the said Notification was not accepted. They also pleaded for the benefit under Section 86(2) read with Section 87 for Nil rate clearance for the reason that the item will be utilised in a foreign going vessel. This plea was not accepted by both the authorities and as a result in Appeal E/96/99 (C/St/50/99) a to....
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....lity Certificate is only a procedural lapse and it cannot take away the substantive benefit which is required to be extended under a Notification. He points out that this judgment has been delivered after taking into consideration 18 judgments noted therein. He further submits that a direction be given to the authorities to first re-consider their plea for nil rate of duty claimed under Section 87 of the Customs Act in the light of the Bombay High Court's judgment rendered in the case of Amer Ship Management Pvt. Ltd. v. UOI [1996 (86) E.L.T. 15 (Bom.)]. Only thereafter the authority should consider their plea for concessional rate as claimed under Notification No. 196/89-Cus. 3. Ld. DR Shri Sudarsan opposes the prayer for grant of be....
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....erms of the judgment rendered in the case of S.K.F. Bearings Pvt. Ltd. v. C.C.E., Bombay, the matter has to go back to the original authority for re-consideration with regard to the claim of the benefit of Notification referred to. However, the appellants admit that if the benefit of the Notification is extended, still they will be liable to pay Rs. 17,12.000/- in the matter. We have considered the prayer of the appellants to pre-deposit this amount if three months time is granted. We accept the plea and direct the appellants to pre- deposit Rs. 17,12,000/- (Rupees Seventeen lakhs twelve thousand only) within three months from the date of receipt of this order. The appellants shall produce proof of pre-deposit before the original authority ....