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<h1>Validity of Project Imports Regulations Upheld, Exclusion of Service Establishments Confirmed</h1> The High Court of Judicature at Madras upheld the validity of the Project Imports Regulations, 1986, excluding service establishments like photographic ... Project Import - 'Industrial plant' The High Court of Judicature at Madras upheld the validity of the Project Imports Regulations, 1986, excluding service establishments like photographic studios from project import benefit. The Supreme Court decision in Subhash Photographics v. Union of India supported this exclusion, leading to the dismissal of the appeals with no costs, but granting appellants four weeks to pay the remaining duty.