2017 (2) TMI 822

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....ificate and the actual utilization of the PVC pipes and fittings cleared were not used for intended purpose, and the certificates issued by Collector was cancelled later and hence, benefit of the said notification is not available to the appellants. 2. Shri. Sachin Chitnis, learned Counsel for the appellant submits that the appellant has supplied the pipes which are covered under the Notification No. 3/2004 dated 8.1.2004. He further submits that the only condition envisaged under notification No. 3/04-CE is that a certificate issued by the specified authority, certifying that the goods are cleared for the intended use specified therein, should be produced before the DCCE/ACCE, before clearance, which has been done by the appellant. Accord....

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....o beyond the said certificate and/or question the correctness thereof. He also relied on the following decisions: - (a) Indian Seamless Steel and Alloys Ltd Vs. Union of India [2003(156) ELT 945(Bom)] (b) Collector of Customs, Bombay Vs. Sneha Sales Corporation [200(121) ELT 577(S.C.)] (c) Taparia Overseas (P) Ltd Vs. Union of India [2003(161) ELT 47(Bom)] (d) Union of India Vs. Sampat Raj Dugar [1992(58) ELT 163(S.C.)] (e) Titan Medical Systems Pvt Ltd. Vs. Collector of Customs, New Delhi [2003(151) ELT 254(S.C.)] (f) Collector of Central Exicse, Bolpur Vs. Ellenbarrie Industrial Gases Ltd [2003(151) ELT 258(SC.)] (g) Indo Exim Vs. Union of India [2004(165) ELT 506(Del)]. (h) Commissioner of C. Ex. Vapi Vs. Modison Ltd [2006(203) E....