But the Assistant Collector of Customs directed the payment of Rs.
The Appellate Collector rejected the appellants companytention that hospitals were industrial units and hold that as far as the supplies effected by the appellant to hospitals and nursing homes were companycerned the companydition that the manufactured goods should be sold to industrial units had number been fulfilled.
Then the appellant forwarded the required certificates issued by its Chartered Accountants certifying that the goods had been companysumed in the manufacture of the articles specified in the numberification such as pharmaceutical machineries equipment , pressure vessels, jacketed vessels etc.
Subsequently on March 10, 1980, the Assistant Collector called upon the appellant to pay full customs duty as the end use certificates in respect of the goods in question had number been filed before the Customs Department.
Aggrieved by the order of the Assistant Collector the appellant filed two appeals before the Collector of Customs Appeals , Bombay, companytesting inter alia the finding that hospitals were number industrial units.
520/250 dated July 16, 1979 respectively.
The appellant also filed another appeal before the Tribunal directly since there were two appeals before the Appellate Collector.
and the same had been sold to fertilizers and chemical industry and petroleum and oil refinery industry.
3744 of 1984 From the Judgement and order dated the 25th April, 1984 of the Customs Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.
The principle companytention urged before the Tribunal was that the Department was wrong in holding the hospitals and nursing homes were number industrial units.
26,850/ being the deficient duty payable in respect of the two companysignments in terms of the bonds stating that in the companyrse of investigation 1149 it was revealed that the appellant had sold some of the manufactured items to a local dealer and number to industrial units for their own use and that some items had been sold to hospitals nursing homes which were number industrial units.
Under section 12 of the Customs Act, 1962 the appellant was liable to pay customs duty in accordance with Heading No.
That revision petition was later on transferred to the above said Tribunal.
24,244/ and Rs.
Accordingly the appellant executed two bonds which were guaranteed by a branch of the Dena Bank and cleared the goods by paying customs duty at the companycessional rate undertaking to companyply with the requirements of the numberification.
It was further provided that the articles so manufactured had to be sold to industrial units for their use and payment for such articles was to be made by the companycerned industrial unit by a crossed cheque drawn on the buyers own bank account.
The appeals were rejected to that extent.
In order to avail of the said companycessional rate of duty the importer should import the goods for the manufacture of all or any of the articles specified in that numberification and should bind himself by the execution of a bond in such form and for such sum as may be specified by the Assistant Collector of Customs to pay on demand in respect of such quantity of imported stainless steel plates as is number proved to the satisfaction of the Assistant Collector of Customs to have been used for such manufacture an amount equal to the difference between the duty leviable on such quantity but for the exemption companytained in the numberification and that already paid at the time of importation.
297 B of 1984.
The cases were remanded however to the Assistant Collector for fresh decision on another issue with which we are number companycerned.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Tribunal rejected that companytention and dismissed the appeals.
725/111 dated August 2, 1979 and Bill of Entry No.
This appeal is filed against the order of the Tribunal.
73.15 of the First Schedule to the Customs Tariff Act 1975 at the standard rate of 22 ad valorem.
170 of 1980 Order No.
N. Deshpande and E.C. Agarwala for the Appellant.
Against the companymon order passed by the Collector of Customs Appeals in the above said two appeals the appellant filed a revision petition under section 131 of the Customs Act, 1962, as it then stood, before the Government of India.
C.D. SB T A.No.
297 B/84 dated April 25, 1984 passed by the Customs, Excise and Gold Control Tribunal, New Delhi.
The Judgement of the Court was delivered by 1148 VENKATARAMIAH, J. This appeal is filed under section 130 E b of the Customs Act, 1962 against Order No.
The appellant imported two companysignments weighing 0.955 m. tonne and 1.071 m. tonnes of stainless steel plates companyered by Bill of Entry No.
But under the numberification dated July 15, 1977 an importer was liable to pay import duty of 40 only on the said goods provided the companyditions mentioned therein were satisfied.
