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2017 (3) TMI 762 - AT - CustomsProject import - whether the items i.e. field joint coating material, welding electrodes, magnetic ribbon and welding material are eligible for concessional rate of duty as per N/N. 11/97-Cus. under serial No.226 or otherwise? - Held that: - the sponsoring Ministry i.e. Ministry of Petroleum and Natural Gases has issued an Essentiality Certificate to the appellant along with the list of items that could be imported by the appellant, which included the items which are imported and the benefit of concessional rate of duty under project import was sought - On the face of such Essentiality Certificate which has been given by the Government of India, Ministry of Petroleum and Natural Gases, the adjudicating authority coming to the conclusion that the project imports facility cannot be extended to the appellant is totally incorrect finding - appeal allowed - decided in favor of appellant.
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