1986 (1) TMI 314

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..... ppellants imported under Bill of Entry Cash No. D-157 dated 4th September, 1977 goods described as Boiler Components. The goods were assessed to customs duty under heading 85.18/27(1) CTA and were cleared. Subsequently the appellants made a claim for refund of part of the customs duty paid by them on the ground that the goods imported were component parts of Burner of High Pressure Boiler and were .....

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..... any of the headings list under the heading 35/79-Cus. and it is only the end-product that should fall in one of the headings. He further submitted that the appellants obtained the General Manager's Certificate (Essentiality Certificate) in time and filed it with the refund claim a copy of which is now placed before us. He invited our attention to the End-use Certificate also. Shri Srivastava submi .....

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..... benefit of the notification cannot be upheld. 7. We, therefore, agree that the imported goods are entitled to the benefit of the Notification 35/79-Cus. In this view we set aside impugned order and direct the Assistant Collector of Customs to pass a fresh order granting the benefit to the appellants after examination of the Essentiality and End-use Certificates.
Case laws, Decisions, Judgemen .....

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