https://www.taxtmi.com/caselaws?id=270036 The Tribunal set aside the order denying concessional duty rate under the Project Import Regulation, 1986, due to non-compliance. The appellant, who imported machinery under Chapter Heading 98.01, failed to meet various conditions. Despite this, it was found that the goods could be classified under Chapter Heading 84.79, entitling them to duty exemptions under specific notifications. As a result, the appeal was allowed, and the appellant was granted the benefit available under the relevant notifications for Chapter Heading 84.79, overturning the duty demand and penalties imposed. en-us Tue, 18 Aug 2015 00:00:00 +0530 Mon, 09 May 2016 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270036 The Tribunal set aside the order denying concessional duty rate under the Project Import Regulation, 1986, due to non-compliance. The appellant, who imported machinery under Chapter Heading 98.01, failed to meet various conditions. Despite this, it was found that the goods could be classified under Chapter Heading 84.79, entitling them to duty exemptions under specific notifications. As a result, the appeal was allowed, and the appellant was granted the benefit available under the relevant notifications for Chapter Heading 84.79, overturning the duty demand and penalties imposed. Case-Laws Customs Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270036