9911796707
TMI Blog2007 (1) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants had filed four Bills of Entry for clearance of four consignments of Oleo Pine Resin imported by them, claiming the benefit of concessional rate of duty under Customs Notification No. 165/95. In order to claim this benefit, they had to follow the procedure laid down under Notification No. 73/95-Cus. (NT) dated 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute that production of certificate of the country of origin was a part of procedure laid down under the non-tariff Notification. The benefit claimed by the importer was a substantive one under an exemption notification. The only ground stated by the lower authorities for denying this benefit to the party is that the certificates of the country of origin were not produced at the time of clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 989 to the party in respect of Phosphoric acid imported from Moracco and held that such benefit was not to be denied on the ground that the certificate of the country of origin was submitted only subsequent to the clearance of the goods. The Tribunal held that the subsequent production of the certificate constituted substantial compliance with the relevant condition under the Notification. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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