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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Regulation 3 defines industrial plants, substantial expansion, sponsoring authority and project units for customs duty under Heading 98.01.</h1> Regulation 3 of the Project Imports Regulations, 1986 defines key terms for customs purposes. 'Industrial plants' are systems used directly for manufacturing, production, or extraction of commodities, excluding service establishments like hotels, hospitals, studios (with specified exceptions), laundries, garages, workshops, and excluding single or composite machines as defined in Section XVI of the First Schedule. 'Sponsoring authority' is the authority listed in the annexed Table. 'Substantial expansion' requires an increase of at least 25% in existing installed capacity. 'Unit' refers to any self-contained portion of an industrial plant or project under Heading 98.01 that performs an independent function in project execution.
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