Project Import benefit for printing equipment upheld where computers and photocopiers were integral to the printing process.

Personal computers and photocopiers used directly in a printing process for composing matter, preparing transparent copies and making offset plates were treated as eligible for Project Import benefit under Heading 9801 because their use was integral to the printing industry and they were included in the project report filed at contract registration. The Revenue's challenge failed on that basis.

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Issues: Whether personal computers and photocopiers used in a printing industry were eligible for the benefit of Project Import under Heading 9801.

Analysis: The items were used directly in the printing process for composing matter, preparing transparent copies and making offset plates for regular printing. The nature of the finished product and the use of the goods in the industry were relevant. The goods were also included in the Project Report submitted at the time of registration of the contract.

Conclusion: The goods were eligible for Project Import benefit, and the Revenue appeal failed.

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