Case Law Details
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 No. 14/2004-Cus dated 08.01.2004. The Department contended that the goods were merely membranes and not a membrane system, thus ineligible for exemption.
The respondent, however, furnished documents demonstrating that the imported goods indeed constituted a membrane system, intended for effluent treatment. The Tribunal noted the similarities to a previous case, where it was ruled that a Reverse Osmosis Membrane Filtration System would qualify as a ‘plant’ used in a water supply project, thereby eligible for duty exemption.
Conclusion: The CESTAT Chennai, referencing precedent and considering the presented documents, concluded that the imported Koch Membrane Systems constituted a membrane system, not merely membranes. Therefore, they ruled in favor of RBR Knit Process Pvt Ltd, upholding that such systems are indeed eligible for exemption under the specified notification.
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i want to import
ro membran ?
require registration in India bis?
please reply me