9911796707
TMI Blog1998 (9) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... cember, 1986. On the same day it is pointed out that a Notification No. 515/86-Cus. dated 30-12-1986 was issued by the Central Government exempting the goods imported into India in connection with on-shore oil exploration or exploitation from so much of the duty specified in the 1st Schedule to the Customs Tariff Act as is in excess of the amount calculated at the rate of 25% ad valorem and the additional duty, if any, leviable thereon under Section 3 of the Customs Tariff Act, 1975 subject to the conditions - (i) the importer produces a certificate in each case from an officer not below the rank of Deputy Secretary to the Government of Indian in the Ministry of Petroleum and Natural Gas to the effect that the goods imported are of a type a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Oil Field Equipment and Services in the Ministry of Petroleum and Natural Gas, Government of India certifying that the goods are essential for the purposes of the said on-shore oil exploration or exploitation. It is pointed out that the appellants understood by this amendment that one certificate, namely, essentiality certificate was only required for the purpose of availing the concessional rate of duty of 25% instead of the two certificates earlier provided by Notification No. 515/86 dated 20-12-1986 before its amendment on 22-7-1987. Therefore, the appellants appear to have applied to the concerned authority because in the meantime the authority for issuing the essential certificate has also been changed from the Deputy Secretary i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cus., dated 30-12-1986. The said authority, he submits, has not taken into consideration the amendment in procedure for certifying made by Notification No. 282/87, dated 22-7-1987. Had it taken into account the amended notification, the terms of the notification have been satisfied inasmuch as certificates from the Member Secretary of the concerned organisation have been produced. Learned Advocate also points out two pages 38 and 39 of one of the specimen certificates that the certificate is from the Member Secretary Empowered Committee of Secretaries, Oil Field Equipment and Services as is clear from the covering letter dated 20-11-1987. On page 39 the certificate given by the Member Secretary Empowered Committee of Secretaries, Oil Field ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification, as amended, have not been fulfilled. Consequently, the benefit of notification has been rightly denied by the lower appellate authority. 2.3 In this rejoinder, learned Advocate has submitted that the attestation has been done by the Assistant Development Officer in the DGTD. He is the competent officer to give a certificate in terms of the said notification. Therefore, attestation by him should be deemed to have been certified in terms of the said notification. Consequently, he submits that the objection at best is only of a procedural nature and substantive benefit should not be denied for minor deviation by a certifying authority, namely, Assistant Development Officer and the appellants should not be penalised for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e should not carry the words to the effect which are mentioned in the notification itself i.e. the goods are not manufactured in India . In the absence of certification of `non-manufactured in India the certificate does not fulfil a substantive condition of the notification on the strength of which alone the benefit of notification could be extended. There is a purpose behind certification of the goods not being manufactured in India inasmuch as if the goods are not manufactured in India; then the value of foreign exchange would be saved. In that respect that certificate becomes essential and that does not remain merely a formality. Therefore, we do not accept the plea of the learned Advocate. Consequently, we reject the appeals and uphol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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