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2008 (8) TMI 328 - HC - CustomsProject Import – Exemption under notification no. 269/76 - CBEC being a higher authority, this order of the CBEC is binding on the department.. The two Show Cause Notices issued are thus bad being contrary to the order of a higher authority viz. CBEC. The said Show Cause Notices are contrary to the settled interpretation of Tariff Item 84.66 read with Notification No. 269/76. The said Show Cause Notices are thus not binding on the Petitioners. As a result, we are clearly of the view that the Petitioners are entitled to the benefit of the project import.
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