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TMI Blog2013 (5) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... rit in the contentions of revenue. The prime idea of concessional rate of duty in terms the said notification is that the goods are used for Rural Telecommunication. In the absence of any dispute about the same, the timing of issuance of certificate cannot be made the basis for denial of substantive benefit, otherwise available to the assessee. Revenue has raised a contention that the goods mentioned in the said certificate were not the goods cleared by the respondent. However the certificate issued by GM (Development) Bihar Circle, Patna refers to the Purchase Orders issued by Department of Telecommunication which interalia contains the quantity of goods and its technical specification. Similarly, the certificate issued by Chief Genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excises and Salt Act 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in public so to do, hereby exempts goods specified in column (2) of the table annexed hereto and falling within the schedule to the Central Excise Tariff Act 1985 (5 of 1986) from so much of duty of excise leviable thereon which is specified in the said schedule as is in excess of the amount calculated at the rate of 15% advalorem. Provided that the manufacturer produces at the time of clearance a certificate form an officer not below the rank of General Manager in the Department of Telecommunications of the Government of India that the goods in questions are required for the establishment of rural telecommunications and will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are covered under the list of this issue. Regarding fulfillment of second condition laid down vide said notification the party stated that vide letter issued from file No. 1-21/90-MMC Govt. of India, Ministry of Communication Deptt. of Telecom. MMD section dt. 25 Aug. 92 the Asstt. Director General- CE has authorized the chief General Manager of concerned circle to issue the requisite certificate and enclosed the certificates issued by the GM Bihar circle in respect of items purchased vide purchase order No. MMCT/1255/91-92, 1260/91-92 and 8160/91-92 and by Chief Gen. Manager Gujarat circle against P O No. MMCT/1259/91-92, 1260/91-92 and 1283/92-930. They contended that the certificates as produced have fulfilled the obligation as envisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y under rule 173Q of the Rules on the above grounds is unwarranted and placed reliance on the decision of Hon'ble Tribunal in case of Indian Records Manufacturing Co. Ltd. Vs. Collector (1984) (17) ELT 205 (Tribunal) and in case of Apex Steels (P) Ltd. Vs. Collector, CE (1995)(80) ELT 368 (Tribunal) 4. They have not suppressed any fact. They stated that the demand is based on difference of normal rate of duty envisaged under notification No. 73/90 as amended. It was not the dispute of price of the goods, therefore price list has no effect on calculation of demand. Regarding the requisite certificates they submitted that they had been submitting the certification from the Chief General Manager of concerned circle who has been authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the table annexed to the said notification are classified under CH. 8525 and attract 20% of tariff rate of duty and if those items are used for establishment of rural telecommunication network the duty is to be calculated at the rate of 15% advalorem. To ascertain whether such goods were used for the rural telecom. network the manufacturer was to produce at the time of clearance a certificate from an officer not below the rank of General Manager in the Deptt. of Telecom. Government of India, that the goods in question (including the quantity and technical specification) are required for the establishment of rural telecom. network by the DOT and will not be used for any other purpose. There is no dispute on the issue of suppressing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic proceedings. Issue at Serial No.3: Since the case does not stand on merit, the suppression clause does not attract any discussion. Also the invocation of suppression for demanding duty is not sustained as long they had been submitting the prescribed returns in time. 9. Revenue in their memo of appeal has not doubted the issuance of the certificate by the General Manager but submit that the same was not issued before clearance of the goods by the party. The same were issued only after the goods were installed and started functioning. As such it is their contention that the condition of the notification which requires issuances of certificate at the time of clearance of the goods, is not satisfied. 10. We find no merit in the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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