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2015 (10) TMI 198 - AT - CustomsDenial of Concessional rate Non-compliance of Project Import Regulations, 1986 In terms of Project Import Regulations, 1986, appellant imported Photo Composing System and Agfa Type Setting Equipment availing benefit of Notification No. 91/94-Cus 20 Bills of Entry were provisionally assessed on payment of concessional rate of duty which were finalized denying concessional rate on ground that appellant had not complied with requirement as per Regulation 7 Held that:- From Regulation, it is quite clear that what is required to be submitted within three months is reconciliation statement to enable authorities to verify whether deference between total value of imports and total quantity of imports has been paid correctly or not Admittedly Regulation 7 is not condition for determining eligibility to concessional rate of duty Appellant has produced Installation Certificate in first round of litigation and copies were produced before Commissioner (Appeals) in second round and when copies are taken, naturally they are taken on fresh paper Therefore benefit of exemption notification cannot be denied on ground that Installation Certificate has not been produced In absence of any evidence showing that equipment was not installed, appeals have to be allowed with consequential relief Appeals allowed Decided in favour of Assesse.
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