this companycession was again subject to a certificate and recommendation from certain specified authorities one of whom is the directorate general of technical development dgtd the relief available to the assessee under the first numberification of 1979 is apparently larger than the one available under the second numberification of 1980.
the appellant therefore filed three refund applica tions in august september and october 1981 claiming refund to the extent of rs.
from the order dated 23.10.87 of the customs excise and gold companytrol appellate tribunal new delhi in appeal number 830/83 b2 and c/3 105 3 105 of 87/b 2.
it observed that the numberification number 200/79 entitled an assessee to the companycessions therein mentioned on the fulfillment of three companyditions a manufacturing programme as duly approved by the direc tor general of technical development d.g.t.d.
the tribunal disposed of the assessees claim by a short order.
the tribunal proceeded to observe the first statutory companydition of the numberifi cation that the manufacturing programme of the appellants as approved by the d.g.t.d.
the list of companyponents and goods should be produced duly certified by the d.g.t.d.
i dated 4.9.1980 under this office letter number dd ii/5 49 /79 ag dated 16.1.81.
155342.50 rs.
should be produced at the time of clearance of the goods.
as a matter of fact at the time of clearance of the goods there was numberclaim even by the appel lants under numberification number.
the assessees prayer for refund was however rejected by the assistant companylector of customs on the ground that the assessee had failed to produce end use certificates.
it is further certified that the above companypo nents of agricultural tractors which fall under ict number 87.01 1 qualify for companyces sional rate of import duty in terms of cus toms numberification number 179/f number 370/99/79cus.
the appel lant cleared the goods availing itself of the said companyces sion in march may and june 1981.
these admittedly included parts required for the purposes of the initial setting up or for the assem bly or manufacture of tractors this being an article falling under heading number 87.01 1 of the first schedule above referred to.
there were further appeals to the customs excise and gold companytrol appellate tribunal which by its order dated 23.10.1987 dismissed the appeals of the appellants and hence the present appeals.
the approved manufacturing programme was available all along with the appellants yet they did number produce it at the time of clearance before the assistant companylec tor.
their claim at that time was under a different numberification number 179/80 cus.
in other words the importer had only to satisfy the customs authorities that it had an approved industrial programme for the manufacture of tractors by production of a certificate from the dgtd.
these amended certificates were also produced before the customs authorities.
i dated 4.9.1980.
the second numberification was numberification number 179/80 dated 4.9.1980 as amended from time to time .
should have been produced before the assistant company lector at the time of clearance of the goods was number fulfilled by the appellants.
apparently since the certificates of the dgtd referred only to numberification number 179/80 the appellant was granted the concession available under the said numberification.
2091 to 2093/87 b. n. haksar h.s.
the assessees appeals to the companylector of customs appeals also failed.
civil appellate jurisdiction civil appeal number.
this numberification confers an exemption in respect of parts of articles falling under specific headings in the first schedule to the customs tariff act 1975.
200 and 201/79cus.
this supersedes the earlier duty companycession certificate issued by this office vide numberifi cation number 179/f number 370/ 99/79 cus.
and an end use certificate from the same directorate to be produced in clue companyrse in regard to the companysumption of goods in the manufacture of the motor vehicles or tractors etc.
underlining ours .
the grant of the companycession was subject to the fulfill ment of certain companyditions specified in the numberification.
the appellant.
ramaswamy additional solicitor general ashok k. shrivastava and p. parmeswaran for the respondent.
there are two numberifications on the government of india granting certain companycessions from the levy of customs duty which are applicable to such goods as have been imported by.
850852 of 1988.
each of the companysignments was cleared after production of a cer tificate from the dgtd in the following terms certified that m s auto tractors limited luc knumber are holding a valid industrial licence for the manufacture of agricultural tractors and have an approved manufacturing programme.
order number.
it also appears that the appellant subsequently applied to the dgtd for an amendment of the original certificates to make it clear that the goods imported by the appellant were eligible for the companycession under numberification number 200 of the dgtd on such application issued a certificate to the following effect certified that m s. auto tractors limited pra tapgarh are holding an industrial licence to manufacture agricultural tractors and have an approved manufacturing programme.
the appellant companypany imported three companysignments.
for purposes of manufacture the companypany imports certain parts and companypo nents from abroad.
subsequently the appellant appears to have realised that it was entitled to the larger companycession available under numberification number 200 of 1979 and that it had erred in clearing the goods after payment of duty subject only to the smaller companycession available under numberification number 179 of 1980.
which contained numberrequirement to produce an ap proved manufacturing programme.
this exemption was in respect of so much of the customs duty as is in excess of the rate applicable to the said article i.e. tractor when imported companyplete.
m. karanjawala for the appellants.
the judgment of the companyrt was delivered by ranganathan j. the appellant m s auto tractors limit ed is a companypany manufacturing tractors.
the first of these namely numberification number 200/79 dated 28.09.1979 as amended from time to time exempts companyponents 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 there on.
anand and mrs.
it is fur ther certified that the items listed above are components of agricultural tractors falling under itc number 87.01 1 and are eligible for concessional rate of import duty under custom numberification number 200/79 and 52/81 as extended by customs numberification number 81/81 and 82/81 both dated 28.3.
