https://www.taxtmi.com/caselaws?id=73011 The Tribunal upheld the Appellate Collector's decision, allowing M/s. Bharat Heavy Electricals Ltd. to claim a refund of duty under Customs Notification No. 40/78 for the import of hot mill and mechanical equipment. It was determined that availing concessions under Project Import Regulations did not preclude importers from benefiting from other concessional notifications. The Tribunal emphasized that unless expressly prohibited, importers could avail multiple benefits, directing verification of imported parts to ensure compliance with the notification for concessional assessment. en-us Thu, 31 Mar 1983 00:00:00 +0530 Thu, 26 May 2011 15:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73011 The Tribunal upheld the Appellate Collector's decision, allowing M/s. Bharat Heavy Electricals Ltd. to claim a refund of duty under Customs Notification No. 40/78 for the import of hot mill and mechanical equipment. It was determined that availing concessions under Project Import Regulations did not preclude importers from benefiting from other concessional notifications. The Tribunal emphasized that unless expressly prohibited, importers could avail multiple benefits, directing verification of imported parts to ensure compliance with the notification for concessional assessment. Case-Laws Customs Thu, 31 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73011