2004 (11) TMI 263

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..... in denying concessional rate of duty as applicable to goods imported under Project Import by the appellant. Material facts are that the appellant is engaged in the manufacture of wires. In 1992 it obtained permission to expand the capacity to produce High Tensile Stranded Low Relaxation Wires from 9600 tonnes per annum to 20,000 tonnes per annum. Simultaneously, it was stipulated that the company .....

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..... sion. When the matter was taken before the Commissioner (Appeals), Commissioner confirmed the order of the Dy. Commissioner. The present appeal is directed against that order. The submission of the appellant in the present appeal is that the lower authorities have committed an error in taking the over-all capacity of production in the factory into account. It is being pointed out that Chapter Head .....

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..... s referred to by the lower authorities speak in terms of over-all production. 3. The appellants are right in their contention that expansion in the capacity to produce High Tensile Stranded Low Relaxation Wire Unit alone was to be taken into account, while deciding the appellant's claim for project import rate. The over-all production capacity was altogether irrelevant. This is clear from the wo .....

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