2016 (12) TMI 699

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....Respondent Per: Raju This appeal has been filed by the appellant, M/s Videocon International Ltd. The appellant imported certain goods and claimed benefit of Notification No. 25/99-Cus dated 28.2.1999. The said notification provided for concessional rate of duty on 'Strontium Carbonate' falling under Chapter 28 used in manufacture of "Glass Shells/Parts for Colour Picture Tubes" subject to the ....

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....a certificate from the jurisdictional Assistant Commissioner on 13.12.2004. He argued that they had produced the certificate before the Assistant Commissioner of Customs, but the benefit of notification was not extended to them. The appellant paid the duty as they needed the material. He argued that later on they approached the Assistant Commissioner for pointing out the mistake in assessment of B....

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.... said check-list also mentioned Chartered Engineer's certification dated 13.12.2004 written in hand. It is seen that as Exhibit -'B' of appeal papers, Annexure -III which is a certificate issued under Rule 4 of the Customs (Import of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 1996. In the said certificate, while it is clear that the Superintendent has signed on 1....