2016 (4) TMI 9

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....Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. 67/2004 (JNCH) dated 17/09/2004 passed by the Commissioner of Central Excise (Appeals), Mumbai II. 2. Heard both sides and perused the records. 3. The issue that arises for consideration is whether the appellant herein is eligible for the benefit of reduced Customs duty under the Project Import Regulations, 1986. Appe....

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....liation statement of the goods imported and that the goods are installed in the factory. We find from the records that the goods were imported during the period November and December 1986 and benefit of project import regulations were extended. We also note that the appellant had obtained the certificate from chartered engineer which is dated 26/11/1987. Both the lower authorities have recorded a ....

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....s Private Ltd 2008 (228) ELT 379. Revenue had preferred an appeal against the decision of the Tribunal in the case of Creative Industries before the Hon'ble High Court of Andhra Pradesh; their Lordships dismissed the appeal upholding the judgment of Tribunal as reported at 2012 (282) ELT 349. The ratio of the judgment of the Tribunal is reproduced. "10. On a very careful consideration of th....