TMI Blog2015 (12) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... oject 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 Notification No. 36/96-Cus dated 23/7/1996 in respect of their goods falling under Chapter Heading 84.79. During the course of arguments it became clear that the goods in question would otherwise get classified under chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) : For the Respondent ORDER Per : P.S. Pruthi This appeal arises from Order-in- Original No. 179/2008/CAC/CC(I)/SR/Contract Cell dtd. 24/12/2008 under which benefit of concessional rate of duty of import under Project Import Regulation, 1986 has been denied. Accordingly, duty demand is confirmed, goods confiscated, penalty imposed and Bond ordered to be executed in favour of Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rented out to another company. (e) The imported machinery were shifted to appellants warehouse at Navi Mumbai without informing the Customs authorities. (f) The appellant did not reach the production level of substantial expansion i.e increase of 25% of the installed capacity which was the main condition for availing concessional rate of duty. In view of this above failings, the Ld. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of arguments it became clear that the goods in question would otherwise get classified under chapter heading 84.79 and the machinery for production of commodities falling under this Heading is exempted under above Notifications. This issue has not been addressed by the Commissioner. 4. In view of the fact that the same concessional rate of duty would have been available to the appellant if the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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