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2015 (8) TMI 1113 - AT - CustomsClassification of goods - benefit of project import - Held that:- appellant had not produced the Release Advice from the Custom House where the project was registered and therefore the assessing officer had no basis to classify the impugned goods under CTH 98.01 and so assessed the goods on merit. The Commissioner (Appeals) is thus totally justified in holding that the assessment was correctly done. The judgement in the case of Power Build Ltd. Vs. CCE, Mumbai (2003 (5) TMI 306 - CESTAT, MUMBAI) is cited by the appellant to press the point that issuance of Release Advice is only a procedural requirement. We find that even in that judgement the Hon’ble CESTAT has clearly held that Release Advice is indication to the Customs House about availability of the entitlement to import in a particular license issued by the Custom House where licence is registered. Thus in the absence of any such indication, the assessing officer at the Customs House where goods were imported had no basis to grant the benefit of project import in respect of the said Bills of Entry. The judgement of Supreme Court in the case of Tullow India Operations Ltd. (2005 (10) TMI 502 - SUPREME COURT OF INDIA) has clearly stated that “it depends on the facts of each case” and thus did not lay down any general principle/ratio. - Decided against assessee.
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