9911796707
TMI Blog1997 (12) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent's claim for assessment of certain goods under Heading 98.01 of the 1975 Tariff read with the Project Import Regulations, 1986 (for short Regulations) and the appellate authority reversed this decision and held the respondent entitled to the benefit of the concessional rate of duty available for project imports. 3. The respondent set-up a Cinematographic Laboratory. Production started on 13-8-1985. For the purpose of initial setting-up of the laboratory, respondent imported necessary equipment from abroad under a contract duly registered with Registering Authority under the Regulations and obtained the benefit of concessional rate of duty treating the equipment as falling under Heading 98.01 and covered by the Regulations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r services of any description such as hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops; or (ii) a single machine or a composite machine, within the meaning assigned to it, in Notes 3 and 4 to section XVI or the said First Schedule. 6. In order that the exclusion clause (1) should apply, the establishment must be one designed to offer services of any description such as hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops. 7. Any enumeration which follows the expression "such as" is illustrative and not exhaustive. The expression is generally used to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t contention of the department is that the benefit of concessional rate of duty will be available only if the goods imported are in connection with the initial setting-up of the industrial unit as contemplated in chapter Heading 98.01. Column 3 of the chapter heading 98.01 takes in all items of machinery as well as components required for the initial setting-up or an unit or the substantial expansion or the existing unit of specified plant etc. Coloum 3 besides referring to all such items of machinery, also refers to the following :- "and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It is stated by the representative of the respondent, an application for that purpose was initially made on 8-6-1982 and this was followed by another letter on 29-7-1987. Copies of these records are not before us. This is essentially matter for verification. 12. In the circumstances, we are inclined to give respondent an opportunity of showing that application as contemplated under Regulation 6 was filed in accordance with law. 13. For the reasons aforesaid, we set aside the impugned order passed by Collector (Appeals) and remand the case to the jurisdictional appellate authority for decision on the appeal afresh after giving respondent an opportunity to substantiate that application under the Regulation 6 had been lawfully ..... X X X X Extracts X X X X X X X X Extracts X X X X
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