1990 (5) TMI 121 - AT - Customs

Summary

Issues:
- Interpretation of Notification 204/76-Cus. dated 2-8-1976 regarding importation benefits for a semi-automatic winding machine.
- Requirement of Ministry of Industry certification for repairs not possible in India.
- Conditions for benefiting from the notification: identity of goods, re-importation timeline, ownership change, duty drawback.
- Absence of DGTD certificate, re-importation beyond the specified period, and dispute over the identity of the machine.
- Disagreement on whether the missing number '115' in the machine description signifies a model change.
- Failure to produce correspondence with the supplier to establish the identity of the imported goods.

Analysis:
1. The main issue in this appeal is whether a semi-automatic winding machine imported can be granted benefits under Notification 204/76-Cus. The notification requires certification from the Ministry of Industry for repairs not feasible in India, among other conditions.

2. The dispute primarily revolves around the absence of the Directorate General of Technical Development (DGTD) certificate, essential for extending the notification benefits. The appellant's consultant suggested producing it later, but the tribunal agreed with the JDR that the certificate is mandatory before granting the benefit.

3. Another condition for benefiting from the notification is re-importation within one year of export for repairs. The machine in question was re-imported after the specified period, and the appellant's request for an extension was not made, leading to non-satisfaction of this condition.

4. The controversy over the identity of the goods centers on the missing number '115' in the machine description. The appellant argued that it does not signify a model change, while the JDR contended that it indicates a different model. The absence of correspondence with the supplier to establish identity worked against the appellant.

5. The tribunal found the appellant's approach casual and lacking in providing necessary evidence to establish the identity of the goods. The failure to produce correspondence with the supplier was a significant factor in rejecting the appeal.

6. In conclusion, due to non-compliance with essential conditions of the notification and the inability to establish the identity of the imported goods, the appeal was rejected by the tribunal.