Full Judgment
3. The duty has been demanded on the ground that the applicant was not able to show evidence of end use of screw assembly, a part of rotary air compressor, as required under Notification 155/86 under which the goods were assessed at the concessional rate of duty. The statement of the importer that the goods have been received in its factory, and the statement of the two customers that the compressors received by them from the importer contained total screw assembly are prima facie not supported by any evidence that the goods imported under the bill of entry in question have been used in the manufacture of rotary compressors. However, we find, at this stage, merits in the contention that the actual duty payable on the goods would be around Rs. 3.30 lakhs, by applying the benefit of Notification 60/87 for basic duty and by Notification 178/94 for auxiliary duty. Taking note of the fact that the applicant has not been able to produce the end use certificate seven years after the date of importation, despite being given sufficient opportunity, we do not find any ground to justify waiver of deposit of duty amount. Therefore we direct deposit of Rs. 3.30 lakhs within one month from the date of receipt of this order, upon which we waive deposit of the remaining amount of duty and stay its recovery.