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2018 (11) TMI 1165 - AT - CustomsClassification of imported goods - Filters - goods imported under project import - Registration of a Contract under ‘Project Import’ for online self clearing filters for drinking water as an ‘Initial Setup’ - Revenue was of the further view that the proposed import being a single/composite machine for the purpose of purification of water, could not be classified as a “project” under Customs Tariff Heading 9801 - The learned Commissioner vide Order-in-Appeal dt. 23.08.2011 set aside the order of the lower authority thereby allowing the appeal directing granting of Registration as sought. Held that:- The observations of the learned Commissioner (Appeals) is apt and is also in tune with the CBEC Circular No. 659 - the water purification system itself could ideally be considered as a unit as explained in Regulation 3(d). The water purification system itself could ideally be considered as a unit as explained in Regulation 3(d) - The Circular No. 659 also supports the contentions of the assessee by which the water treatment projects would get exempted. The assessee having satisfied the conditions of the said Circular, the Commissioner (Appeals) has rightly extended the benefit of the Circular to the assessee. Appeal dismissed - decided against appellant.
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