TMI Blog2017 (4) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... he ratio of the case laws as decided by the Tribunal. In view of the foregoing the impugned order, in our view is correct and legal and does not require any interference - appeal dismissed - decided against Revenue. - C/205/2007 - A/86315/17/CB - Dated:- 19-1-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri S J Sahu, Assistant Commissioner (AR) for the appellant Shri J S Sanghvi, Consultant for the respondent ORDER Per M V Ravindran This appeal is filed by Revenue against Order-in-Appeal No: 629/2006 MCH/AC/Contract Cell/06 dated 13/12/2006 passed by the Commissioner of Customs (Appeals), Mumbai I 2. Heard both sides and perused the records. 3. On perusal of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in the Exim Policy. The finding of the Commissioner (Appeals) tat Resins do not fall within the parameters of the definition in the Exim Policy is not well-founded. b) The CTH 9801 provides for import of spare parts and other raw materials (including semi-finished materials) or consumables for the maintenance of a plant or project. Hence consumables can be imported only for maintenance purpose. It cannot be imported for initial setting up of plant or project. b) In the present case Resins is the only item proposed to be imported under the Project Import Scheme under CTH 9801. No other goods like machinery, equipments were proposed to be imported. Hence resins by itself would form 100% of the items intended to be import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d item in a water purification plant. As per the Appellants, the imported item i.e. ion-exchange resins, are filled in columns of filter vessels, and the same has to be regenarted periodically. The appellants have submitted extracts of Book, Introduction to Water treatment -Principles and practices of water supply operations, Vol.2 by American Water Works Association. As per arrangement of Water Treatment process mentioned therein, Softening is an integral process (page. X). In case of Ion exchange softening process, ion-exchange resins exchange sodium ions that they hold for hardness causing calcium and magnesium ions that are carried in water. Water passing through ion-exchange resins exchange resins has zero or near-zero hardness. To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... replaced by new resin bed. Further they are insoluble Le, do not dissolve in the water passed through them. Hence the same can not be ca1led consumables, rather it is an integral part of Water softening unit. It is used as a softening bed in, water treatment plant, and the same can be called raw materials required for manufacture of Water treatment plant , which very well falls within the scope of materials allowed under heading 9801. Although consumables are not defined in the Project Import Regulations but as per definition given in Import Policy, the same participates in or is required for manufacturing process. Further the items may be substantially or totally consumed during manufacturing process. It is seen the imported items i.e, Io ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be eligible for benefit of Project import under heading 98.01. The order of the lower authority is set aside and the appeal is allowed. 7. As against such a detailed findings of fact by the first appellate authority, it is to be noted that the grounds of appeal is not controverting the said detailed findings. In our considered view, the technical literature produced before the first appellate authority is not challenged by the Revenue in any way. Further, it is noticed that first appellate authority has followed the ratio of the case laws as decided by the Tribunal. In view of the foregoing the impugned order, in our view is correct and legal and does not require any interference. 8. Appeal is rejected. (Operative Part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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