9911796707
TMI Blog1998 (2) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Lajja Ram, Member (T)]. This is an appeal filed by M/s. Hindustan Petroleum Corpn. Ltd., Visakhapatnam, a Public Sector undertaking, against the order-in-appeal dated 20-8-1987 passed by the Collector of Customs (Appeals), Madras. 2. The matter relates to the refund claim filed by the appellants in respect of the refractory material received by them fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that for the supply of refractory material, no contract had been got registered with the customs. 3. Shri R. Shankaran, Sr. Manager (Tax), appearing for the appellants submitted that as the free replacement was in respect of the items which were covered by the project import, it was not necessary to register contract for free supply separately. He referred to the invoice by the suppliers and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of replacement of the refractory material which had got damaged. Under invoice dated 8-4-1986, the suppliers had noted that the materials were being supplied against warranty specified in P.O. 1167/5030 under a modified design as Free Replacements. The suppliers, M/s. Heat Research Corporation, certified that the refractory and anchors removed were shipped out in pieces and were of no comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were entitled for the benefit of project import in respect of the free supplies also. Shri R. Shankaran, Sr. Manager (Tax), appearing for the appellants had submitted that what the appellants were praying for was the assessment at the concessional rate of duty applicable to project import and that the refund claim had been filed only for that differential duty. 7. Taking all the relevant fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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