9911796707
TMI Blog1996 (8) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Gowri Shankar, Member (T)]. With consent of both parties the appeal itself was taken up for hearing after granting waiver of pre-deposit. 2. The appellant imported a paper/pulp moulding plant, which was cleared, as claimed by the importer, under Tariff Item 9801.00 under Notification 315/93. Both these relate to import of a project, for which there is a concessional rate of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In Collector of Customs v. Bharat Heavy Electricals - reported in 1987 (31) E.L.T. 534 this Tribunal has held that the concessional assessment under Project Imports was availed of would not be a bar for availing of any other exemption notification. The specific question which arises in this appeal is answered by this Tribunal in Mitra Prakashan P. Ltd. v. Collector of Customs - 1991 (51) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y from the application of another notification which may prescribe a rate of basic Customs duty on an article lower than 30% ad valorem. 5. The object of having a separate Tariff heading for Project Imports is to facilitate, from both the Department s as well as the importer s point of view, assessment of goods which would otherwise have consumed an inordinate amount of time and effort. Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that although the item is classifiable on merits under another heading it has been decided for purpose of convenience to classify under Heading 98.01. It would therefore follow that the identity of the item has been classifiable under any other heading is not lost. Since it is open to the importer to avail of any one of two or more exemption notification available, as has been discussed above, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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