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2017 (4) TMI 313 - AT - CustomsBenefit of project import - N/N. 14/2004-Cus and 3/2004-CE - respondent claimed classification of the resins to be registered under Project Import under Customs Tariff Heading No. 9801, on the ground that these resins were components/integral requirement of water demineralization of plant - Adjudicating authority rejected the contentions of respondent herein and denied the benefit of project import - Held that: - the technical literature produced before the first appellate authority is not challenged by the Revenue in any way. Further, it is noticed that first appellate authority has followed the ratio of the case laws as decided by the Tribunal. In view of the foregoing the impugned order, in our view is correct and legal and does not require any interference - appeal dismissed - decided against Revenue.
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