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TMI Blog2015 (8) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... , D.R. Per R.K. Singh : Appeal has been filed against order-in-appeal dated 15.12.2009 which disallowed the classification of the imported goods under Chapter Heading 98.01. 2. The facts of the case are as under: (i) The appellant was registered under Regulation 5 of the Project Imports Regulations, 1986 at the Commissionerate of Customs, (I&G), IGI, Airport, New Delhi. As a result of such reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for getting the benefit under Chapter Heading 98.01 in terms of Project Import Regulation and therefore there was no infirmity in the assessments. 3. The appellant has contended that: (i) It was entitled to Release Advice and that non-issuance of Release Advice in spite of application therefor was illegal. (ii) The Commissioner (Appeals) should have directed the Revenue to issue the Release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai Vs. Tullow India Operations Ltd. - 2005 (189) ELT 401 (SC), to the effect that essentially certificate would also approve that the item should be treated as capital goods. 4. The ld. DR, on the other hand, contended that the assessing officer had no basis or ground to assess goods under CTH 98.01 as Release Advice in terms of Regulation 5 of the Project Imports Regulations, 1986 was not prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at issuance of Release Advice is only a procedural requirement. We find that even in that judgement the Hon'ble CESTAT has clearly held that Release Advice is indication to the Customs House about availability of the entitlement to import in a particular license issued by the Custom House where licence is registered. Thus in the absence of any such indication, the assessing officer at the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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