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M/s Larsen & Toubro Ltd, M/s Gammon India Limited Versus Commissioner of Customs- Kandla

2015 (10) TMI 413 - CESTAT AHMEDABAD

Denial of benefit of Notification - whether Pipes are eligible for import under Project Import Regulation, 1986 by Notification No 42/1996-CUS dtd 31.7.1996 - Held that:- Adjudicating Authority denied the benefits of the exemption Notification on the .....

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Tribunal in the case of Pratibha Industrials Ltd vs CCE [2004 (9) TMI 278 - CESTAT, MUMBAI]. The Honble Supreme Court in the case of Pratibha Industries Ltd vs C, Raigad [2015 (8) TMI 623 - SUPREME COURT] rejected the appeal filed by the appellant a .....

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aleem, Hon ble Member (Technical) For the Petitioner : Shri Rahul Gajera, Advocate For the Respondent : Shri L Patra, Authorised Representative ORDER Per : Mr.P.K. Das, After hearing both the sides and on perusal of the records, we find that the issu .....

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an or human/animal consumption was notified under heading No 98.01 at Sr No 26. Notification No 21/2002 was amended by Notification No 91/2002 dtd 6..9.2002 and the said project was included at Sr No 40. The Adjudicating Authority denied the benefits .....

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