https://www.taxtmi.com/caselaws?id=773565 CESTAT Hyderabad dismissed Revenue's appeal regarding project import duty benefits. The importer initially claimed concessional duty under S.No.399 of Notification 21/2002-Cus but later sought benefit under S.No.400 for Mega Power Project status. Though final Mega Power certification was issued on 01.02.2012 after import clearance of four consignments, CESTAT held the certificate was in continuation of earlier in-principle and provisional statuses. The goods were properly classified under CTH 9801 as project imports. CESTAT ruled that under provisional assessment, duty benefits available at finalization time apply retrospectively, making the importer entitled to S.No.400 benefits despite timing of final certification. en-us Fri, 20 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 14:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773565 CESTAT Hyderabad dismissed Revenue's appeal regarding project import duty benefits. The importer initially claimed concessional duty under S.No.399 of Notification 21/2002-Cus but later sought benefit under S.No.400 for Mega Power Project status. Though final Mega Power certification was issued on 01.02.2012 after import clearance of four consignments, CESTAT held the certificate was in continuation of earlier in-principle and provisional statuses. The goods were properly classified under CTH 9801 as project imports. CESTAT ruled that under provisional assessment, duty benefits available at finalization time apply retrospectively, making the importer entitled to S.No.400 benefits despite timing of final certification. Case-Laws Customs Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773565