9911796707
TMI Blog1999 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... he project import on the ground that the microprocessor was imported after the commissioning of the plant. On appeal, the Collector of Customs (Appeals), observed that the plant was not fully commissioned when the replacement part was imported and that the project import assessments had not been finalised by that time. 2. In appeal, the Revenue had pleaded that as the initial setting of the plant was already completed, the replacement parts were not eligible for assessment under project import after commissioning of the plant. 3. We have heard Shri S. Ramanathan, JDR, who submitted that the respondents themselves had informed the Department that their plant had already been commissioned in the year 1989 while the replacement part had be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... functioning properly and as such, the full commissioning of the plant could not be there. 5. From the fact on record, we find that the assessments under the project imports had not been finalised at the time of the import in question. In para-6 of his order, the appellate authority had noted that while intimating that the plant was commissioned, the importers had also pointed out that during the trial runs the micro processor was found to be defective and that the free replacement from the suppliers was expected. The ld. Collector of Customs (Appeals), had taken a view that the commissioning of the plant was not complete inasmuch as what was commissioned was manual operation whereas the plant was designed for computerised operation. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claim for assessment under Project import on the ground that these imports are required for the setting up of the project. However, there is a difference of opinion among the Custom Houses in this regard. Whereas some Customs Houses are of the view that the project assessment is available to these replacements, others are of the view that Project import assessment is not available to these replacements. As there is no uniformity in view of Customs Houses, the issue was placed before the Conference to decide whether or not these components/machines could be entitled to project assessments and in case such replacement of equipments/components are allowed at project rates, what will be the duty leviable on equipment/component imported initia ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
