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2013 (3) TMI 285 - AT - CustomsProject Import - Classification of Goods - Actual User Condition- Recovery of concessional Duty - Importer had submitted the final reconciliation statement after lapse of Time - Appellant imported units of Heat Recovery Steam Generator (HRSG) and accessories, the assessee furnished certificate of the Chartered Engineer certifying installation of the impugned goods imported under Project Import Regulations (PIR) for claiming exemption in duty but after lapse of time - Held that:- Regulation 7 prescribed a condition which did not govern the eligibility of the goods imported under PIR for concessional assessment. Thus in accordance with Regulation 7 : Finalisation of contract - The importer shall within three months from the date of clearance or within such extended period, submit a statement indicating the details of the goods imported. Thus Once the imported equipment was installed the benefit could not be denied for the failure to fulfil the conditions prescribed under Regulation 7 of PIR as decided by so many cases of Tribunal like Polyplex Corporation Limited v. C.C.E (2007 (2) TMI 14 - CESTAT,NEW DELHI) and many more.
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