1997 (10) TMI 146

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....[Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the eligibility of the goods imported (i) Invertor, and (ii) Internal Cleaner, to the benefit of project import under Heading No. 98.01 of the Customs Tariff. The Collector of Customs (Appeals) had allowed the benefit to invertor and internal cleaner on the ground that these two items were covered ....

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....the year 1989, we are proceedings to deal with the matter on merits after hearing the Departmental Representative. 3. Shri A.K. Agarwal, SDR, referred to the grounds of appeal and submitted that the view taken by the learned Collector of Customs (Appeals) was not correct. 4. We have carefully considered the matter. We find that the function of the invertor was to clean internally t....

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....rs were essential for using the gas cylinder. Under Heading No. 98.01 all items of machinery, auxiliary equipment required for the initial setting up of a unit or the substantial expansion of an existing unit were eligible for the concessional rate of customs duty as applicable to project imports. We find that the auxiliary equipment is specifically covered by the sub-heading No. 98.01. It had bee....