2001 (6) TMI 399 - AT - Customs

Summary

The appellate tribunal considered whether an importer can claim benefits under specific notifications for goods initially classified under a project import heading. The Assistant Collector denied the claim, but the Commissioner (Appeals) allowed it based on previous tribunal decisions. The tribunal disagreed with the department's argument that goods classified under a project import heading cannot claim other exemptions. The tribunal emphasized that goods can be classified under multiple headings and the importer can seek re-assessment if needed. The tribunal upheld the importer's right to claim the exemptions, citing the need for flexibility in assessment processes.