Equipment for Manufacturing Process vs. Port Handling: Supreme Court Decision

The Supreme Court of India held that equipment related to the storage of caustic soda and alumina qualifies as part of the manufacturing process for project import benefit, while port facilities equipment are categorized as port handling equipment and do not qualify for the benefit. The appeal was resolved accordingly.

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The Supreme Court of India ruled that equipment connected with the storage of caustic soda and alumina can be considered as part of the manufacturing process, making them eligible for project import benefit. Other port facilities equipment are considered as port handling equipment and are not eligible for project benefit. The appeal was disposed of based on this settlement.

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