TMI Blog1987 (9) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... der, Member (J)]. - Charu Apparel Manufacturing Company Pvt. Ltd. has filed an appeal being aggrieved from an order passed by Collector of Customs (Appeals), Bombay. The appellants are 100% export oriented unit and had purchased one Barudan Embroidery Machine from International Textile Machinery Exhibition in Bombay. The appellants had claimed benefit of Project Imports under Heading 84.66. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consumption and the same was assessed to duty under Heading 84.37(2). He has pleaded that the appellants would be entitled to the benefit of Project Imports and the same should be given to the appellants. 3. Shri J. Gopinath, ld. SDR, who has appeared on behalf of the respondents, states that the appellants are not entitled to the benefit of Project Import and in support of his arguments he ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (CEGAT) = 1983 ECR 570-D which was upheld by the Hon ble Supreme Court. During the course of arguments Shri Venkatraman fairly conceded that he does not dispute the classification under Heading 84.37(2) of CTA, 1975 in view of the earlier judgment of the Tribunal in the case of Kapoor Company v. Collector of Customs, Bombay vide Order No. 266/85-D, dated 29-11-1985 in appeal No. 112/79-B2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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