S. Duggal, Member (J)

1. The dispute, which is the subject-matter of this appeal, arose when the appellants as importers filed a letter, dated 15.5.1978, before the Assistant Collector of Customs, Bombay, for assessment of the goods @ 25% of Customs duty under Notification No. 40/78-Cus., dated 1.3.1978 covered by Ex-Bonds Bill of Entry No. 635/303 of 25.5.1977 S.S. Vishva Ajay and Bill of Entry No. 185/15 of 22.4.1977 s.s. Rudolf. The plea for assessment at the concessional rate was disallowed by order dated 5.6.1978, on the ground that the imports had taken place under 'Project Import1 regulations, as contemplated by Tariff Item 84.65 of the Customs Tariff Act and, as such, the case being of a concessional import under a specific provision of the CTA; the importers were not further entitled to claim concession under a notification.

2. On an appeal being filed before the Appellate Collector, whereby the appellants had reiterated their claim for concessional assessment (9 25%, the Appellate Collector rejected the same on an altogether different ground; namely, that the import in this case having taken place before the issuance of Notification No. 40/78-Cus., the importers were n