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Issues: Whether goods assessed under Heading 9801 as a project import were entitled to the benefit of a separate exemption notification applicable to the goods on their merits.
Analysis: The goods were imported as machinery for manufacture of noodles and were assessed under Chapter 98 only because they answered the conditions of a project import. The exemption notification governing project imports expressly stated that nothing in it would affect any other exemption notification in force. The description in the separate exemption notification covered the imported machinery. In light of the Supreme Court's ruling that a project-import classification does not, by itself, bar the importer from claiming another applicable exemption notification where the goods are covered on merits, the benefit could not be denied merely because the goods had been cleared under Heading 9801.
Conclusion: The importer was entitled to claim the separate exemption notification notwithstanding assessment as a project import, and the denial of refund was unsustainable.
Ratio Decidendi: A project-import classification does not exclude an otherwise applicable exemption notification for the goods on their merits, especially where the project-import notification preserves the operation of other notifications.
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