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2015 (11) TMI 1392 - CESTAT AHMEDABAD

2015 (11) TMI 1392 - CESTAT AHMEDABAD - 2016 (333) E.L.T. 458 (Tri. - Ahmd.) - Duty demand - Import of 10 numbers cooling bells - denial of the benefit of Project Import Regulations, 1986 - Held that:- 10 Cooling Bells are technically similar in nature of 12 Cooling water+greasing ventilateur extra Kool. The supplier by letter dated 07.3.2005 clarified that the 24 cooling bells delivered includes 10 cooling bells for HNX Batch Annealing Facility items 753; as Cooling water+greasing ventilateur e .....

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Govt. of India, unless there is any contrary material is available and therefore, such clarifications are required to be accepted. Hence the demand of duty alongwith interest and penalty cannot be sustained. - Decided in favour of assessee. - Appeal No. C/67/2007 - Final Order No. A/10813/2015-WZB/AHD - Dated:- 16-6-2015 - P K Das, Member (J) And P M Saleem, Member (T) For the Appellant : Shri Nikhil Rungta, Adv For the Respondent : Shri Lalatendu Patra, AR ORDER Per P K Das The relevant facts o .....

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erest and to impose penalty in respect of import of 10 cooling bells, imported by them denying the benefit of Project Import Regulations, 1986. It has been alleged that 10 cooling bells are in excess as mentioned in the special import license. The Adjudicating authority confirmed the demand of duty alongwith interest and imposed penalty. Commissioner (Appeals) set-aside the adjudication order and remanded the matter to the adjudicating authority with certain observations. In de-novo adjudication .....

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g water+greasing ventilator extra cool", as clarified by the supplier vide letter dated 07.03.2005 and the clarification for import of plant and machinery under Project Import, Regulations, 1986, by letter dated 29.09.2005 of the Ministry of Steel, Government of India. 4. The learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that there is no dispute that the items in question are not mentioned in the list of Project .....

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license allowed import of "H 2 Batch Annealing Facility (Asset No. 752) containing 14 Cooling Bells and HNX Batch Annealing Facility (Asset No. 753) containing 12 Cooling water+greasing ventilateur extra kool. According to the appellant, they imported 10 Cooling bells against 12 Cooling water+greasing ventilateur extra kool. Learned Advocate contended that the supplier clarified that 10 Cooling Bells are technically similar in nature of 12 Cooling water+greasing ventilateur extra Kool. The .....

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