1997 (7) TMI 232

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....jha, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This Appeal is directed against the Order-in-Appeal No. 115/90-BCH passed by the Collector of Customs (Appeals), Bombay. 2. Brief facts of the case are that Appellants imported goods namely Hydraulic Press for the purpose of manufacture of seamless tubes under Bill of Entry No. 8590, dated 21-1-1987. The go....

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....m the benefit cannot be taken away by reason of the fact that their goods were assessed under project import and in this context he cites the decision reported in the case of Abrol Watches (P) Ltd. v. C.C., Bombay - 1997 (92) E.L.T. 311 (SC). He further argues that once it is decided that the importers can claim the benefit of Notification No. 40/78, they are automatically entitled to the benefit ....

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....into by the Assistant Collector of Customs to whom the matter is to be remanded for consideration on this aspect. 4. On careful consideration of the submissions made by both sides and having regard to the judgment of the Hon'ble Apex Court in the case of Abrol Watches (P) Ltd. (supra) which squarely applies to the present case, we hold that the appellants are entitled to claim the benefit ....