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1. Project Import - benefit of concessional rate of duty - the appellants had registered the contract before clearance of the warehoused goods and hence they are eligible...

2. Eligibility for benefit of reduced Custom duty under Project Import Regulations, 1986 - as regulation no. 7 was not in the statute when the goods were imported, hence it...

3. Project import - moulds were cleared without availing the benefit of Project Import Regulations, the appellant have paid applicable custom duty therefore once the import...

4. Import of coal - coking coal or not - coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus - AT

5. Denial of benefit of Project Import Concession under CTH 9801 - import of raw materials in excess quantity - import of raw material after finished goods (transformers)...

6. Project import - the appellants have imported pipes and utilized the same for drinking water supply project and not for water treatment project - appellants will not be...

7. Mega Power Project - Exemption under Notification no. 21/2002 - Project Import - Import of ‘gas turbine components’ and ‘generator transformers’ - Benefit of exemption denied - AT

8. Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - same concessional rate of duty would have been available to the appellant if they...

9. Exemption from duty of customs - Project Import - failure on the part of the importer to meet the Project Import regulations - The appellant registered its Project...

10. Eligibility for benefit under DFIA Scheme - Benefit of exemption - import of Extra Virgin Olive Oil - Neither the imported goods viz., Olive oil nor Salad oil/Vegetable...

11. GST Rates - HSN Code - Imported coal will attract GST compensation cess @ ₹ 400 per tonne.

12. Project Import - fulfillment of post import conditions - In the first place issuance of Show Cause Notice in itself is grossly misplaced and misdirected. Moreover, this...

13. Project Import - Once the imported equipment was installed the benefit could not be denied for the failure to fulfil the conditions prescribed under Regulation 7 of PIR - AT

14. ICES Advisory 10/2020 (Project Imports) — Option to debit duty through Duty Scrips for Project Import BEs - Trade Notice

15. Imports by FAO for specified projects exempted from duty of customs subject to conditions.