1997 (10) TMI 146

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..... filed by the Revenue, the matter relates to the eligibility of the goods imported (i) Invertor, and (ii) Internal Cleaner, to the benefit of project import under Heading No. 98.01 of the Customs Tariff. The Collector of Customs (Appeals) had allowed the benefit to invertor and internal cleaner on the ground that these two items were covered within the description of auxiliary equipment, referred t .....

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..... rits after hearing the Departmental Representative. 3. Shri A.K. Agarwal, SDR, referred to the grounds of appeal and submitted that the view taken by the learned Collector of Customs (Appeals) was not correct. 4. We have carefully considered the matter. We find that the function of the invertor was to clean internally the rough surface of corrosion which is full of ferric oxide and other fine .....

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..... tems of machinery, auxiliary equipment required for the initial setting up of a unit or the substantial expansion of an existing unit were eligible for the concessional rate of customs duty as applicable to project imports. We find that the auxiliary equipment is specifically covered by the sub-heading No. 98.01. It had been provided therein that the equipment required for research and development .....

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