https://www.taxtmi.com/caselaws?id=44837 An importer assessed under Project Import Regulations and charged duty under Heading 98.01 was held entitled to the concessional customs duty under Notification No. 40/78-Cus., as amended, for an Extrusion Press falling under Chapter 84. The Court applied harmonious construction, holding that the later exemption notification contained a saving clause preserving other existing exemptions and did not override the earlier benefit. Assessment under a project import heading did not, by itself, defeat eligibility for the concessional rate, so the Revenue's challenge failed. en-us Wed, 14 Jan 1998 00:00:00 +0530 Mon, 05 Jul 2010 10:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44837 An importer assessed under Project Import Regulations and charged duty under Heading 98.01 was held entitled to the concessional customs duty under Notification No. 40/78-Cus., as amended, for an Extrusion Press falling under Chapter 84. The Court applied harmonious construction, holding that the later exemption notification contained a saving clause preserving other existing exemptions and did not override the earlier benefit. Assessment under a project import heading did not, by itself, defeat eligibility for the concessional rate, so the Revenue's challenge failed. Case-Laws Customs Wed, 14 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44837