2012 (10) TMI 646

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.... Customs, Excise and Service Tax Appellate Tribunal, Bangalore in Appeal No. C/244/2006 [2008 (228) E.L.T. 379 (Tribunal)]. 2. The respondent entered into project contracts for importing Photo Composing System and Agfa Type Setting equipment. The respondent availed the benefit of Customs Notification No. 90/94-Cus., dated 1-3-1994 under the Project Import Regulations, 1986 (hereinafter refer....

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....of this Regulation and any other documents that may be required by the proper officer for finalization of the contract." 4. The Tribunal held, on an appeal filed by the respondent that there is no requirement of producing any Installation Certificate in terms of Regulation 7 of the Regulations. Learned counsel for the Revenue is also not in a position to enlighten us on this issue. 5. ....