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2015 (12) TMI 1340 - CESTAT MUMBAI

2015 (12) TMI 1340 - CESTAT MUMBAI - 2016 (333) E.L.T. 417 (Tri. - Mumbai) - Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - Import of machinery for manufacturing pre-recorded audio casettes under Chapter Heading 98.01of the Custom Tariff Act, 1975 - Held that:- Even if benefit of Project Imports is denied, the goods were assessable at the same rate of duty in terms of Notification No. 49/95-Cus dated 16/3/1995, Notification no. 90/95-Cus dated 1/9/1995 and .....

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orted goods under chapter heading 84.79 and not as Project Imports under Chapter heading 98.01, we condone the lapses in following Project Import Regulations and allow substantial benefit which in any case would have been available - Decided in favour of assessee. - APPEAL NO. C/265/09-MUM - Final Order No. A/3251/2015-WZB/CB - Dated:- 18-8-2015 - Mr. P.S. Pruthi, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) Shri. Narendra Dave, C.A. : For the Petitioner Shri. Ahibaran, Addl. Commis .....

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g pre-recorded audio casettes under Chapter Heading 98.01of the Custom Tariff Act, 1975. For the goods falling under this heading, the importer are require to follow the Project Import Regulations (PIR) made under Section 157 of the Custom Act. It was found that the following the conditions of the PIR were not fulfilled: (a) Reconciliation statement within three months of the clearances of last consignment was not submitted. (b) The original documents were not made available to Customs as the sa .....

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