TaxTMI 
TaxTMI 
TaxTMI 
2023 (9) TMI 88
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....wledgement from the department for having received the application for registration of the project. Meanwhile, they filed bill of entry dated 16/09/2010, in Chennai Customs House for the clearance of certain goods forming part of the contract. The goods were assessed by Customs department classifying them under CTH 73089090 and the appellant was directed to pay merit rate of duty. The contract was later registered by Visakhapatnam Customs on 6/12/2010. 2. The appellant was aggrieved that they were required to pay the duty on merit rate without considering that the import is under the project scheme. Though they had requested for registration of project on 23/08/2010 much before the clearance of the goods, the concession in payment of duty ....
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.... consisting of Boiler and accessories of the first phase of the thermal power plant was placed for assessment before the proper officer of customs, Chennai vide bill of entry dated 16/9/2010. The proper officer of customs at Chennai, assessed the goods at merit rate of duty without granting the benefit of exemption as per the project import scheme. 3.2. The exemption was denied on the ground that the contract is yet to be registered at Visakhapatnam Custom House. Later the contract was registered on 6/12/2010 and the appellant was granted provisional mega power status under the mega power policy by the Ministry of Power, Govt. of India. 3.3. The appellant had filed the appeal before the Commissioner of Customs (Appeals), Chennai against t....
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.... the Hon'ble Supreme Court as the appeal filed by the department was dismissed as reported in 1997 (1992) ELT A130 (S.C). 3.7 During the hearing before the Tribunal, the date of issuance of the sponsoring authority's letter and its receipt by the Customs was asked to be produced as certain machinery and equipment of the project goods have arrived at Chennai port before the completion of formalities for registration of the project under Project Import Regulations, 1986. The Ld. Counsel has submitted additional submissions on 25.08.2023 evidencing issuance of the letter of sponsoring authority vide No.1730 F-21/11/13/2/ED/Ess.Cert./RKM/2010 dated 25.08.2010 by Secretary, Government of Chhattisgarh. The sponsoring authority's letter dated 25.....
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....nt is eligible for the benefit of duty exemption under project import on the goods cleared by them before the registration of the contract. The very same issue was considered by the Tribunal in the case of M/s. Flance Proof (Gears) Ltd. (Supra). In the said case, the appellant therein had imported the goods before the registration of the contract and the Tribunal held that the clearance of the goods before registration of the contract does not debar the appellant from availing the benefit of Project Import regulations, 1986. The matter was remanded to the adjudicating authority for considering the claim of the appellant. In the case of DPS (India) Pvt. Ltd. (Supra) a similar issue came up for consideration. In the said case, the contract wa....
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....1986 i.e. about 16 months after the application for Registration as Project Import. In these circumstances, the benefit of Project Import can not be denied to the appellants on the ground that the goods were cleared for home consumption before Registration of the Contract. 9. The appellants herein had specified industrial plant at the time of importation of the machinery in question and their plant was for manufacture of computer software which falls under the heading "Electronic Components & Equipments" as recognised by the Directorate of Industry, Government of West Bengal and the Ministry of Industry, Government of India. The Directorate of Industries, West Bengal has certified that the system imported was for the substantial expansion....
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.... 25.08.2010 was received at their office. The said letter reads as under. "Please refer to your application dated 23.08.2010 and subsequent correspondence on the above subject with this office. The subject contracts dated 18.07.2007 and 20.02.2009 with your Supplier M/s. MIPP International Limited for import of equipment relating to 1x350 MW (Phase I) & 3x360 MW (Phase II) Thermal power plant is registered to the extent of Approved list of items issued by Sponsoring authority vide letter No.1880/F-21/11/13/2/ED/Ess.Cert/RKM/2010 dated 28.09.2010, for a value of USD 215.787 Million FB (INR 1044.36 crore CIF) for Phase I and USD 721.41 Million FOB (INR 3484.50 crore) for Phase II has been registered with this Custom House under Project Im....