S. Venkatesan, Sr. Vice-President

1. This appeal relates to an importation of glass frit, along with other goods, by the appellants for the manufacture of specified electronic goods. Under notification No. 116/80-Cus. dated 19-6-1980, such goods are eligible to a concessional rate of duty when imported for the manufacture of the specified electronic goods. The notification includes a condition that the importer shall execute a bond binding himself to pay the difference between the concessional rate and the normal rate of duty on goods which are/not proved to the satisfaction of the Assistant Collector to have been used for the specified purpose.

2. The appellants did not claim the concession at the time of importation but paid the normal rate of duty. Thereafter they filed a claim for refund. The Assistant Collector rejected their claim on the ground that no bond in terms of the notification had been executed. On appeal, the Appellate Collector upheld the order of the Assistant Collector.

3. Appearing before us for the appellants, Shri Sogani stated that the appellants had duly used the glass frit for the manufacture of the specified electronic goods. He produced before us a pho