2015 (8) TMI 1113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or The Respondent : Shri Amresh Jain, D.R. Per R.K. Singh : Appeal has been filed against order-in-appeal dated 15.12.2009 which disallowed the classification of the imported goods under Chapter Heading 98.01. 2. The facts of the case are as under: (i) The appellant was registered under Regulation 5 of the Project Imports Regulations, 1986 at the Commissionerate of Customs, (I&G), IGI,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Release Advice from the competent authority for getting the benefit under Chapter Heading 98.01 in terms of Project Import Regulation and therefore there was no infirmity in the assessments. 3. The appellant has contended that: (i) It was entitled to Release Advice and that non-issuance of Release Advice in spite of application therefor was illegal. (ii) The Commissioner (Appeals) sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the delay. It cited the judgement in the case of CC, Mumbai Vs. Tullow India Operations Ltd. - 2005 (189) ELT 401 (SC), to the effect that essentially certificate would also approve that the item should be treated as capital goods. 4. The ld. DR, on the other hand, contended that the assessing officer had no basis or ground to assess goods under CTH 98.01 as Release Advice in terms of Regu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Mumbai (supra) is cited by the appellant to press the point that issuance of Release Advice is only a procedural requirement. We find that even in that judgement the Hon'ble CESTAT has clearly held that Release Advice is indication to the Customs House about availability of the entitlement to import in a particular license issued by the Custom House where licence is registered. Thus in the absen....