Membrane System of Imported Goods Eligible for Custom Duty Exemption

Commissioner of Customs (Air) Vs RBR Knit Process Pvt Ltd (CESTAT Chennai) Introduction: In a notable judgment, the CESTAT Chennai ruled in favor of RBR Knit Process Pvt Ltd, asserting that imported membrane systems are eligible for customs duty exemption under the project import scheme. This case explored the boundaries of the exemption notification, emphasizing the importance of the classification of imported goods. Analysis: The crux of the dispute revolved around whether the imported Koch Membrane Systems can be considered as a composite machinery eligible for exemption under Notification ...