Per Shiben K. Dhar :

This appeal is directed against Order-in-Appeal dated 9.1.89 of Collector of Customs (Appeals). The appellants imported a consignment of dumate wire and claimed exemption under Notification 345/86 which allows exemption in case of dumate wire if used in the manufacture of glass to metal seal. The claim was rejected by Asstt. Collector on the ground that appellants are registered for manufacture of lead in wire and that lead in wire and glass to metal seal are two different commodities. Collector (Appeals) upheld the order.

2. Arguing for the appellants the Ld. Advocate submits that Notification 345/86 grants exemption subject to the condition that in respect of impugned goods "an Officer not below the rank of Joint Director in the Directorate of Industries of the Government of the State or such other specified officer certifies that the goods in question are required for the purpose specified in the Notification and the Importer executes a Bond binding himself to pay on demand duty in respect of such goods if it is proved that goods have not been used for the purpose specified in the Notification. Once this certificate is produced the Officer has to accept i