1997 (3) TMI 179

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....ich is merged with the impugned order and in view of the prevailing practice, the application for condonation is allowed and the supplementary appeals are taken up for disposal as per law. 3.  The short question that arises for consideration in these appeals is as to whether the appellants are entitled for the benefit of Sl. No. 32 of the Notification No. 125/86 which covers for goods falling under Chapter 94 and the Sl. No. 32 refers to Multi-layer coater/extruding machine. There is no dispute in these appeals that the item imported is multi-layer coater/extruding machine and on merits it is classifiable under Chapter 84. The lower authorities have denied the exemption of this Notification No. 125/86 on the ground that the goods ha....

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....see imported horological machinery. It was imported to be installed in a watch making factory. The import was treated as a project import within the meaning of Chapter 98 of the First Schedule of the Customs Act and the goods were cleared under Heading 98.01. To project imports an Exemption Notification dated 19th April, 1985, as amended from time to time, applied. At the relevant time, such project imports were exempted from the customs duty leviable thereon in excess of 20% ad valorem. The Notification added, "Nothing contained in this notification shall effect the exemption granted under any other notification of the Government of India for the time being in force from the duty of customs specified in the said First Schedule in res....