9911796707
TMI Blog1989 (1) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ported by the appellant. The first of these, namely, Notification No. 200/79 dated 28.9.1979 (as amended from time to time) exempts components "required for the manufacture of heavy commercial motor vehicles............. or of tractors" from so much of the customs duty as is in excess of 25 per cent ad valorem and the whole of the additional duty leviable thereon. The grant of the concession was subject to the fulfilment of certain conditions specified in the notification. The second notification was Notification No. 179/80 dated 4.9.1980 (as amended from time to time). This notification confers an exemption in respect of parts of articles falling under specific headings in the First Schedule to the Customs Tariff Act, 1975. These admittedl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared the goods, availing itself of the said concession, in March, May and June 1981. Subsequently, the appellant appears to have realised that it was entitled to the larger concession available under Notification No. 200 of 1979 and that it had erred in clearing the goods after payment of duty subject only to the smaller concession available under Notification No. 179 of 1980. The appellant therefore filed three refund applications in August, September and October 1981 claiming refund to the extent of Rs. 1,55,342.50, Rs. 1,28,350.05 and Rs. 6,46,415.44, being the difference between the entitlements of concession under the two notifications in question. It also appears that the appellant subsequently applied to the DGTD for an amendment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. It observed that the Notification No. 200/79 entitled an assessee to the concessions therein mentioned on the fulfilment of three conditions : (i) A manufacturing programme as duly approved by the Director General of Technical Development (D.G.T.D.) should be produced at the time of clearance of the goods; (ii) The list of components and goods should be produced duly certified by the D.G.T.D.; and (iii) An Enduse certificate from the same Directorate to be produced in due course in regard to the consumption of goods in the manufacture of the motor vehicles or tractors, etc. The Tribunal proceeded to observe : "The first statutory condition of the notification that the manufacturing programme of the appellants as approved by the D.G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though satisfied that the approved manufacturing programme was all along available with the assessee, because such programme was not produced at the time of the clearance. The Tribunal has committed an error in its reading of the relevant condition of the notification. The condition is not that the manufacturing programme should be produced but that "the importer should produce evidence to the Assistant Collector of Customs at the time of clearance of the components or the goods that they have a programme duly approved by the Ministry of Industry and the Industrial Adviser or Additional Industrial Adviser of the Directorate General of Technical Development of the Ministry of Industry for the manufacture of such motor vehicles.............. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been complied with. The further words in the first set of certificates that the assessee was eligible for the concession under 1980 notification were mere surplusage. The omission of the assessee to request the DGTD to refer to the assessee's entitlement under the 1979 notification or the omission of the DGTD to refer to the assessee's entitlement under the 1979 notification cannot take away the assessee's rights. The grant of concession depends on a certificate that the assessee had an approved manufacturing programme - which is there - and not the reference therein to the notifications that can be availed of by the assessee. We are therefore of the opinion that the order of the Tribunal should be set aside and that the assessee should be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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