1996 (12) TMI 185

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..... also subject to production of end use certificate. 2. The learned Consultant for the appellant has pleaded that at the time when the goods were imported, on account of change of clearing agent, the benefit of notification was omitted to be claimed and the appellants subsequently filed the refund claim. He has pleaded that the appellants paid the standard rate of duty as applicable to the glass sheets and to that extent the interest of Revenue came to be secured in lieu of the Bond. He has urged that the appellants would become eligible to the benefit of refund as and when they produced the necessary end use certificate. He has pleaded that the appellants are now in possession of the said end use certificate. He has pleaded that the appell .....

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..... he pleas made by both the sides. We observe that the conditions of Notification 46/85 are as follows : (a) The importer shall execute a bond in such form and for such sum as may be specified by the Assistant Collector of Customs. (b) The importer shall, within such period as the Assistant Commissioner of Customs may specify, produce a certificate from the Assistant Commissioner of Central Excise concerned to the effect that the imported raw materials have been used in the manufacture of the contents of mechanical and quartz analog wrist watches. The learned lower appellate authority while rejecting the appellants claim has observed as under : Similarly, I find that the Appellant have not made any effort to produce a certificate fr .....

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..... certificate has to be produced by the appellants in that regard. The end use certificate can be only produced after the goods have been used in the manufacture of the notified finished product. No time limit as such has been set out in the notification for the purpose of consumption of the imported material. In our view rightly so no fetter can be placed on an importer to manufacture and clear a particular end product out of the imported material as the manufacturer can only produce and clear the goods depending upon the manufacturing programme in his factory as also the demand in the market. This notification therefore so far as the end use certificate is concerned can be considered as an open ended one. So far as the execution of bond is .....

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