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TMI Blog2017 (7) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... reasing the production capacity of the economy. There is no condition other than import in that state for installation in that form. There is no allegation of disaggregation of the imported goods and, therefore, its possession by another entity does not detract from the principal objective of such bundled classification, i.e. capacity building - Eligibility for such classification at the time of import, compliance with project approval conditions and installation at the permitted site are not in dispute here. Classification as ‘project import’ and assessment thereof cannot be denied. Appeal allowed - decided in favor of appellant. - C/185, 186/2007 - A/87942, 87943/17/CB - Dated:- 12-6-2017 - Shri M V Ravindran, Member (Judicial) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, 1986. The impugned order has held that the concessional rate of duty was conditional upon retention of the imported goods at the location specified and with the importer for which reliance is placed upon the decision of the Hon ble Supreme Court in Jacsons Thevara v. Collector of Customs Central Excise [1992 (61) ELT 343 (SC)] and of the Tribunal in Commissioner of Customs, Mumbai v. NRB Bearing Ltd [2003 (159) ELT 755 (Tri-Mumbai)] . 3. It is the contention of the appellant that the imported goods had been installed at the premises specified at the time of import and that there is no restriction in the Project Import Regulations, 1986 for relocation of imported machinery. It is further contended that the reference to unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t indicating the details of goods imported together with necessary documents as proof regarding the value and quantity of the goods so imported in terms of this regulation and any other document that may be required by the proper officer for finalisation of the contract. 5. From the above it would appear that an import governed by Project Import Regulations, 1986 specifies registration of contract and finalisation within a stipulated time. A natural consequence is that the machinery is required to be installed in accordance with the terms of the contract which is entered into for establishing a new unit or for substantial expansion of an existing unit. It would also appear that the importer is obliged to submit the stipulated documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai [2016-VIL-788-CESTAT-MUM-CU] which, relying upon the decision of the Hon ble Supreme Court in Commissioner of Customs, Mumbai v. Toyo Engineering India Ltd [2006 (201) ELT 513 (SC)] , held that perpetual ownership and possession of the imported goods by the project authority was not a condition prescribed for eligibility. 8. It would appear that the impugned order has presumed a state of perpetual subjection to scrutiny for eligibility to the benefits of the assessment as project import and the underlying assumption is that such imports are the beneficiaries of concessional rate of duty. That is the thrust of the contention of Learned Authorized Representative. While a number of decisions of the Hon ble Supreme Court such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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