1996 (8) TMI 331

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.....A., for the Respondent. [Order per : Gowri Shankar, Member (T)]. - With consent of both parties the appeal itself was taken up for hearing after granting waiver of pre-deposit. 2. The appellant imported a paper/pulp moulding plant, which was cleared, as claimed by the importer, under Tariff Item 9801.00 under Notification 315/93. Both these relate to import of a project, for which t....

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....r, it would not apply to these goods. 4. In Collector of Customs v. Bharat Heavy Electricals - reported in 1987 (31) E.L.T. 534 this Tribunal has held that the concessional assessment under Project Imports was availed of would not be a bar for availing of any other exemption notification. The specific question which arises in this appeal is answered by this Tribunal in Mitra Prakashan P. L....

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....cation No. 132/85 does not derogate in any way from the application of another notification which may prescribe a rate of basic Customs duty on an article lower than 30% ad valorem." 5. The object of having a separate Tariff heading for Project Imports is to facilitate, from both the Department's as well as the importer's point of view, assessment of goods which would otherwise have consum....