2001 (6) TMI 399

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..... , Member (T)]. The question for consideration in this appeal is whether the importer is entitled to claim benefit of Notification 154/86 in respect of items which form part of a contract which was registered under the Project Import Regulations cleared claiming benefit of assessment under Heading 98.01 of the tariff. Adjudication upon the notice issued in this regard, the Assistant Collector .....

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..... this heading is claimed for any goods, they cannot be classified under any other heading. 4. We are unable to agree with this proposition. In Chowgule Matrix Hobs Ltd. v. CC - 1987 (31) E.L.T. 736, one of the two decisions that the Commissioner (Appeals) has relied upon, the Tribunal held that unless there is anything in the law prohibiting claiming the exemption available to goods, the fact tha .....

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..... have to be assessed on merits. The object of this Heading 98.01 and the regulation is to prescribe a single rate of duty for these goods so that their assessment can be facilitated. 5. It does not follow from this that the goods ceased to be classifiable under any other heading of the tariff. It would then mean if Heading 98.01 were removed from the tariff, these goods would not be capable of c .....

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