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TMI Blog2017 (11) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Assessee. Shri Amresh Jain, AR, for the Department. ORDER [Order per : V. Padmanabhan, Member (T)]. - The same issue is involved in these three appeals and hence, these are taken up together and decided through this common order. The two appeals filed by importer are directed against the order of Commissioner (Appeals), New Delhi dated 11-11-2014 in which he rejected the benefit of conces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails of goods required to be imported for manufacture of 40 cars for supply to DMRC for Jaipur Metro Project. The details of equipments required to be imported has been certified by the Ministry of Urban Development, along with details of the supplier. In cases where import was to be made by the sub-contractor, the same has been listed with the names of the sub-contractors including M/s. Knorr-B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imports during certain period, the benefit stands allowed by the Commissioner (Appeals) against which the Revenue is in appeal. In respect of certain other imports, the Commissioner (Appeals) rejected the benefit of project import regulation. Such orders have been challenged by the importer. 4. With the above background, we have heard Sh. K.K. Gupta, ld. Advocate for the assessee and Shri Am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. Ministry of Urban Development has certified the list of goods which are required to be imported for the Jaipur Metro Project. 7. We have perused the said sponsoring authorities' certificate. We find that the goods which are under import by the importer find place in the sponsoring authorities' certificate. It is further specifically mentioned that these are proposed to be imported by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are not related to the Metro Rail Project and are not covered by the project import regulation. Consequently, we find no reason to deny the benefit of concessional rate of duty under Project Import Regulations. 8. In view of the above discussions, we extend the benefit of concessional rate of duty under Project Import Regulations. The impugned order passed contrary to the above is set- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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