9911796707
TMI Blog1988 (4) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents. [Order per : G. Sankaran, Senior Vice-President]. - The claim in this appeal is with reference to the duty concession contained in Customs Notification No. 179/80, dated 4-9-1980. It appears that 11 pieces of CAM imported by the appellants were not covered by the duty exemption certificate required to be produced before the Customs authorities in terms of the said notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 179/80 requires production of a certificate by the designated authority to the effect that the goods in question are or will be required for the purpose specified in the notification, namely, for the purpose of the initial setting up or assembly or manufacture of any article falling under one of the specified headings of the tariff schedule set out in the notification. It is clear from the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions laid down in the notification, any procedural deficiency should not stand in the way of the relief which is otherwise admissible to the appellants. There is no dispute that the goods were covered by the amended duty exemption certificate. There is also no dispute that the goods have been used for the specified purpose. In the circumstances, we are of the view that the appellants are entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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