1988 (4) TMI 287

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..... ran, 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 notification. Because of this, the goods were char .....

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..... 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 impugned Order-in-Appeal that the amen .....

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..... n, 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 entitled to the benefit of the notificatio .....

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