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TMI Blog2017 (11) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... he list of goods which are required to be imported for the Jaipur Metro Project. The goods being imported are meant for supply ultimately for the Jaipur Metro Project. The annexure containing the detailed bill of materials also stands recommended by the Ministry of Urban Development. We find that the Revenue has not made any allegation to the effect that the goods are not related to the Metro Rail Project and are not covered by the project import regulation. Consequently, there is no reason to deny the benefit of concessional rate of duty under Project Import Regulations. Appeal allowed - decided in favor of appellant-importer. - C/50710-50711/2015 and C/50507/2014 - Final Order Nos. A/51874-51876/2017-CU(DB) - Dated:- 17-2-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nistry of Urban Development, along with details of the supplier. In cases where import was to be made by the sub-contractor, the same has been listed with the names of the sub-contractors including M/s. Knorr-Bremse India and BEML and the goods proposed to be imported. Supported by the above certificate, M/s. BEML registered with the Customs authorities for the import of the goods under Project Import Regulations. 3. At the time of import of the goods, the importer approached the customs authorities for the benefit of concessional rate of duty under Customs heading 98.01. Such benefits claimed by the importer were denied by the original customs authorities for the reason that the certificate issued by the sponsoring authority, i.e. Minis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... list of goods which are required to be imported for the Jaipur Metro Project. 7. We have perused the said sponsoring authorities certificate. We find that the goods which are under import by the importer find place in the sponsoring authorities certificate. It is further specifically mentioned that these are proposed to be imported by the importer as the contractor of M/s. BEML. We further find that M/s. BEML has been awarded the contract for supply of 40 metro cars for the above project and the imported equipments are contracted to the importer for supply to M/s. BEML for further use in the manufacture of goods for supply to Jaipur Metro Project. The benefit stands denied by the Customs authorities only on a technical reason that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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