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2018 (7) TMI 452 - AT - CustomsProject Import - benefit of N/N. 21/2002-Cus dated 01-03-2002 as amended by N/N. 07/2004-Cus dated 08-01-2004 - delay in production of Essentiality Certificate - Import prior to application for registration made - appellant submitted that the order of clearance was passed only after submission of application for registration - Held that:- The appellant filed the Essentiality Certificate for availing project rate of customs duty as applicable for setting up a new industrial unit under the said notification issued by the Ministry of Petroleum and Natural Gas - there is no reason to deny the benefit of the exemption notification. The Hon'ble Supreme Court in the case of Commissioner of Customs (Import), Mumbai vs. TULLOW India Operations Ltd. [2005 (10) TMI 502 - SUPREME COURT OF INDIA] observed that exemption benefit cannot be denied on the ground of delay in production of Essentiality Certificate. In so far as the competent authority issued the Essentiality Certificate in respect of the instant project imports, there is no reason to deny the benefit of the exemption notification - appeal allowed - decided in favor of appellant.
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