Capital goods credit on chiller plant upheld where imported goods fell under eligible heading in the notification.

Capital goods credit was available on the chiller plant under Rule 57Q because the imported goods were classified under Chapter Heading 84.18, which was covered by the relevant notification table. The reference to Heading 85.18 in Notification No. 6/97-C.E. (N.T.) was not treated as a mere misprint for Heading 84.18, but the classification records showed that the goods themselves fell within the eligible heading. On that basis, the original authority's grant of credit was supported and the appellants were entitled to capital goods credit on the subject goods.

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Issues: Whether the appellants were entitled to capital goods credit on the chiller plant under Rule 57Q and Notification No. 6/97-C.E. (N.T.), and whether the reference to Heading 85.18 in the notification could be treated as a misprint for Heading 84.18.

Analysis: The goods imported were found to fall under Chapter Heading 84.18, which was covered by the table in Notification No. 6/97-C.E. (N.T.) for capital goods credit. The entry mentioning Heading 85.18 could not be construed as a mere misprint for Heading 84.18, but the classification documents showed that the imported item itself was covered by the eligible heading. On that basis, the original authority had correctly granted credit.

Conclusion: The appellants were entitled to capital goods credit on the subject goods.

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