9911796707
TMI Blog1985 (5) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal filed by Shri Satish Kumar Goyal against the order of the Collector of Customs (Appeals), Bombay, No. S/49-210/83R dated nil. 2. Shri N.C. Sogani, Consultant, has appeared on behalf of the appellant and Shri S.C. Rohatgi, JDR, on behalf of the respondent. 3. Briefly, the facts are that the appellant imported fully automatic and computerised equipment for developing of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tariff Schedule. This was refused by the Assistant Collector, who observed that Tariff Heading 84.66 of CTA-75 related to machinery including prime movers, instruments, apparatus, appliances, etc., for initial setting up of a plant or substantial expansion of the existing unit of a specified industrial plant. He stated that while the term industrial plant was not defined in Customs Tariff Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to duty concession provided that two requirements were satisfied, firstly, that the import licence issued for the capital goods should be for the initial setting up of a project and, secondly, that the importer should obtain the necessary recommendation of the sponsoring authority. Both these requirements, it is claimed, were satisfied by the appellant. It is further pointed out that the intention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also pointed out that Project Import concession had been extended to imports of similar equipment in a number of other cases, such as, M/s. Sunda Ram Colour Lab., New Delhi, and M/s. Saraswati Colour Lab., New Delhi. Above all, the appellant has cited and filed before us a copy of the judgment of the Madras High Court, in the case of Das Colour Laboratory v. Asstt. Collector of Customs, Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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