2006 (7) TMI 208

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..... uipment" of the industrial plant (fertilizer plant) mentioned under heading 98.01 - In pursuance to the said decision, the respondent-assessee, during the pendency of this case, has already been reimbursed 90% of the customs duty paid by it on the import of the fertilizer plant, including the 'Mobile Continuous Ship Unloader'. From this also, it is clear that the Mobile Continuous Ship Unloader im .....

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..... (fertilizer plant) mentioned under heading 98.01. 3. After perusal of the relevant entries and the order passed by the Tribunal, we find ourselves in agreement with the findings recorded by The Tribunal that the Mobile Continuous Ship Unloader imported by the assessee would be covered by the expression "auxiliary equipment" of the industrial plant (fertilizer plant) mentioned under heading 98.01 .....

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