1999 (5) TMI 133

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Shri Willingdon Christian, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This appeal from Revenue was argued by Shri A.K. Chatterjee the ld. SDR and Shri Willingdon Christian the ld. Advocate appeared for the Respondents. 2. The respondent set up a project and imported plant and machinery etc., classifying the same under Heading 98.01 as it then stood. The ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re of the machinery sought to be imported and differed from the DGTD, in so far as the importability under the provisions was concerned. It doing so he had taken cognizance of the judgments cited before him namely in the case of Asiatic Oxygen Ltd. v. Assistant Collector of Customs [1992 (57) E.L.T. 563 (Cal.)]. When he declined to register the additional contract, the importers filed an appeal. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is order the revenue have filed this appeal. 3. We have seen the cited judgments. We also find that a five member Bench had gone into the issue of the competence of the DGTD vis-a-vis project import regulations, in their judgment in the case of National Aluminium, Co. Ltd. v. Collector of Customs, Madras [1997 (94) E.L.T. 409 (T) = 1997 (21) R.L.T. 397]. In rendering this judgment the Bench .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... v. C.C. and C.E. [1992 (61) E.L.T. 343 (S.C.)] distinguished the cited judgment of the Calcutta High Court in the case of Asiatic Oxygen Ltd. and held that wherever the issue involved was of classification of the imported goods, the judgment of the Customs authorities prevailed over that of licensing authorities of advisory authorities. Shri Chatterjee had to be held that the various conditions in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se to consider only the authority in that DGTD, in terms of the notification and did not go into the merits of the imported machinery as falling under heading 98.01. He requests that the opportunity could still be given to the importers. We find merit in this request, and remand the proceedings back to the Collector (Appeals) for the limited purpose of examining the fact whether the machinery and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X