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Issues involved: Appeal against order passed by Collector of Customs (Appeals), Calcutta regarding admissibility of exemption under Notification No. 70-Cus., dated 26-3-1981 for scientific instruments imported by approved educational/research institution without the required certificates.
Summary: The appeal questioned whether exemption under Notification No. 70-Cus., dated 26-3-1981 for imported scientific instruments by educational/research institutions required the application for certificates before importation. The appellant applied for a 'Not Manufactured in India' (N.M.I.) Certificate prior to importation but faced issues with the Text Processing Package. The Department acknowledged a previous Tribunal decision cited by the appellant, emphasizing the timing of certificate applications. The Tribunal referred to a previous case where exemption was granted despite certificate application post-shipment, stating that fulfilling conditions post-import should suffice. Relying on this precedent, the Tribunal allowed the appeal, accepting the N.M.I. Certificate issued after goods clearance for exemption under Notification No. 70-Cus., dated 26-3-1981. Therefore, the Tribunal held that the N.M.I. Certificate obtained post-clearance was valid for exemption purposes, overturning the lower authorities' decisions and granting relief to the appellants.
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