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1987 (9) TMI 264

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....Respondent. [Order per : Harish Chander, Member (J)]. - Charu Apparel Manufacturing Company Pvt. Ltd. has filed an appeal being aggrieved from an order passed by Collector of Customs (Appeals), Bombay. The appellants are 100% export oriented unit and had purchased one Barudan Embroidery Machine from International Textile Machinery Exhibition in Bombay. The appellants had claimed benefit of Proj....

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....play in exhibition and not for home consumption and the same was assessed to duty under Heading 84.37(2). He has pleaded that the appellants would be entitled to the benefit of Project Imports and the same should be given to the appellants. 3. Shri J. Gopinath, ld. SDR, who has appeared on behalf of the respondents, states that the appellants are not entitled to the benefit of Project Import and ....