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TMI Blog2009 (6) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty prescribed under Notification No. 21/2002-Cus., dated 1-3-2002 serial No. 366 to which the condition 11 applies. The appellant, at the time of import, produced an undertaking before the Deputy Commissioner at the Port of import that they will produce a certificate of utilisation within three months or such extended period from the jurisdictional Central Excise authorities. It is claimed that the entire quantity could not be utilised within the stipulated period of three months but the entire goods have been utilised for the intended purpose though not within three months. Thereafter, they applied to the jurisdictional Assistant Commissioner Central Excise for issue of certificate of utilisation of the entire quantity of Cannu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 and therefore, the jurisdictional Central Excise authorities have the powers in terms of Rule 8 to demand duty for not fulfilling the condition under which the goods were imported. 6.1 We have carefully considered the submissions from both sides. It is not in dispute that the condition under which the concessional rate of duty has been given to Cannulae does not include any condition to follow the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. At any rate, the said Rule is basically to ensure that the goods cleared under concessional rate of duty is utilised for the intended purpose. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply with the above conditions, an amount equal to the difference between the duty leviable on such quantity of the parts or, as the case may be, spare parts, but for the exemption under this notification and that already paid at the time of importation. From the above, it is clear that the undertaking to be given in terms of clause (a) condition 11 is to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs in-charge of the Port of import. The power of granting the extension of period mentioned therein is also with the said Deputy Commissioner or Assistant Commissioner. The role of the Central Excise authorities is basically limited to give a certificate about the use of the goods as mentioned in the said notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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