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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Construction Equipment Eligible for Project Imports Under PIR 1986, Customs Tariff Heading No. 9801 Clarified.</h1> The circular addresses the eligibility of construction equipment for assessment under the Project Imports Regulations (PIR), 1986. It clarifies that construction equipment, considered auxiliary and essential for the initial setup or significant expansion of registered projects, is eligible for import under Customs Tariff Heading No. 9801. The circular references Supreme Court decisions to support this interpretation. It allows for the transfer of equipment to other registered projects post-use, subject to recommendations. Additionally, the 'Plant Site Verification Certificate' must include details of imported construction equipment to ensure proper utilization. The instructions are to be disseminated to relevant parties.
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