AUTO TRACTORS LIMITED, PRATAPGARH vs COLLECTOR OF CUSTOMS (APPEAL), BOMBAY

The Supreme Court held that the appellant-company is entitled to the concessional rate of customs duty under Notification No. 200/79 dated 28.9.1979, which exempts components for manufacturing tractors from customs duty exceeding 25% ad valorem. The Court clarified that the requirement for producing evidence of an approved manufacturing programme at the time of clearance is satisfied by the original certificates from the Directorate General of Technical Development (DGTD) presented by the appellant. The rejection of the refund claim by the Assistant Collector of Customs was overturned, affirming the appellant's entitlement to the larger concession under Notification No. 200/79.