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2015 (11) TMI 1392 - AT - CustomsDuty demand - Import of 10 numbers cooling bells - denial of the benefit of Project Import Regulations, 1986 - Held that:- 10 Cooling Bells are technically similar in nature of 12 Cooling water+greasing ventilateur extra Kool. The supplier by letter dated 07.3.2005 clarified that the 24 cooling bells delivered includes 10 cooling bells for HNX Batch Annealing Facility items 753; as Cooling water+greasing ventilateur extra kool. The clarification of the supplier is matching with the description of the license - adjudicating authority had observed that there is distinct use of these items, which is not based on any authority. On the other hand, the appellant produced clarification of the supplier and the Ministry of Steel, Government of India, which can not be brushed aside in such a casual manner. In our considered view, the Revenue can not dispute the clarification of the supplier and the Ministry of Steel, Govt. of India, unless there is any contrary material is available and therefore, such clarifications are required to be accepted. Hence the demand of duty alongwith interest and penalty cannot be sustained. - Decided in favour of assessee.
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