1990 (1) TMI 263 - AT - Customs

Summary

Issues:
Eligibility for exemption under Notification 179/80-Cus.

Detailed Analysis:

1. Eligibility for Exemption under Notification 179/80-Cus.:
- The appeals involved a common issue of eligibility of the appellants for the benefit of exemption Notification 179/80-Cus., dated 4-9-1980.
- The appellants, M/s. Bharat Heavy Electricals Ltd., Bombay imported relays for use in the manufacture of Turbo Generators. They claimed the benefit of Notification 231/80-Cus. as amended.
- The Asst. Collector of Customs rejected the claims stating that the relays were not directly fitted on the generator but on control panels, thus not meeting the conditions of the notification.
- The Collector of Customs (Appeals) upheld the rejection, adding that the importer's failure to produce the DGTD certificate rendered them ineligible for the benefit under Notification 179/80-Cus.
- The appellants filed applications for the production of additional evidence, including an end-use affidavit and an essentiality certificate issued by their General Manager empowered under Notification 179/80.
- The DR opposed the application, arguing that the General Manager's certificate lacked a date and should not be considered as additional evidence at a late stage.
- The Tribunal allowed the additional evidence, citing precedents where similar certificates were deemed verifiable without extensive investigation.
- The Tribunal remanded the matters to the Asstt. Collector for reconsideration based on the essentiality certificate and end-use affidavits, stating that if the imported goods were covered by these documents, the appellants would be entitled to the benefit of Notification 179/80.

Conclusion:
- All 10 appeals were allowed by remand, emphasizing the importance of the essentiality certificate and end-use affidavits in determining eligibility for the exemption under Notification 179/80-Cus.