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TMI Blog1991 (6) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... of end-use bond. As the evidence of end-use consumption certificate as per terms of the bond was not produced the Customs Authority enforced the payment of differential duty Rs. 46,580.31. On appeal the Collector (Appeals) did not accept the end-use certificate from the Chartered Accountant as it was not produced with the stipulated time. In the appeal before CEGAT by its Order No. 537/89-C, dated 20-9-89 the Tribunal observed that the endorsement by the jurisdictional Central Excise Superintendent to the effect that the Styroflex Foils were used in the manufacture of electronic capacitors had apparently not been noticed by the Collector (Appeals). The Tribunal, therefore, remanded the matter to the Collector (Appeals) for de novo disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case under the notification was beyond the scope of the Tribunal s order of remand. The learned Consultant further referred to the British Standard 1755 : Part I : 1967 Glossary of Terms used in Plastic Industries at page 16 Serial No. 1302, where film and foil have been used synonymously. The grouping in the British Standard is relevant for imported material because it is one of the sources for the Indian Standard Glossary of Terms used in Plastic Industry IS : 2828-1964. The learned Consultant further contended that A.V. Jain s case referred to by the Collector (Appeals) was not of the Supreme Court but of Bombay High Court and related to a particular notification which was different from 228/76. Further the consignment was cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the manufacture of end product by the appellants as verified from their records, that is, Bin cards and issue slips. This endorsement and certification by the Superintendent was apparently not before the Collector (Appeals). We do not agree with the Collector (Appeals) that if end use certificate is produced after 12 months, it ceases to be acceptable. So long as there is substantial compliance with the stipulations of the notification, the concession will have to be extended to the goods. The delay in production of the certificate is not a fatal flaw to the substance of the claim. In this view of the matter, we allow the appeal, set aside the impugned order and remand the matter to the Collector (Appeals) for de novo disposal in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad valorem and from the whole of additional duty leviable thereon and the Section 33 of the Customs Tariff Act, 1975 provided the importer by execution of a bond binds himself to pay, on demand in respect of such quantity or the metallised or plain plastic films as is not proved to the satisfaction of the Assistant Collector of Customs to have been used in the manufacture of electronic capacitors an amount equal to the difference between the duty which would have been leviable on such quantity. The appellants had bound themselves to produce the consumption certificate within 12 months from the date of clearances of the goods. In such a context when the end-use certificate has been found to be not satisfactory as has been found by the Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption notification which was applicable to films. However, in so far as his order in compliance with the direction of the Tribunal s remand order is concerned, he has given a finding that the end-use certificate is unacceptable, and the Collector (Appeals) thereby has acted within the four corners of the law. The ground taken by the Collector (Appeals) for holding that the end-use certificate is unacceptable is valid. In such a view of the matter there is no need to interfere with the order of the Collector (Appeals). It may also be mentioned however in passing that the Bombay s High Court judgment in the case of A.V. Jain had come up for consideration by the Supreme Court in its order in the case of Collector of Customs v. K. Mohan Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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