2004 (5) TMI 495 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai denied project import benefit to the appellants for an injection moulding machine not installed at the approved plant location in Nashik but at another plant in Nagpur. The Tribunal cited a previous case where project import benefit was specific to the approved unit and location. Despite the appellants' claim of DGTD permission for a new plant in Nagpur, the appeal was rejected.