2005 (12) TMI 551

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..... Member (J)]. - The lower authorities have demanded customs duty of ₹ 9,99,619/- from the appellants, denying them the benefit of Customs Notification No. 21/2002-Cus., dated 1-3-2002. The demand is in respect of a project import under CTH 9801. The goods were required for the setting up of a Nuclear Power Project by one of the units of the Nuclear Power Corporation of India Ltd. According t .....

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..... behalf of such institutions. 2. It appears from the facts of the instant case that there is no dispute of the imported goods having been used by M/s. NPCIL for setting up an atomic power plant. The requisite certificate evidencing such use was filed by the assessee. In the circumstances, prima facie, it is unfair to deny the benefit of Notification No. 21/2002-Cus. to the assessee. The demand .....

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