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of <h1>Customs Board Rescinds Circular; Imports Under CTH 9801 Can Use Individual Exemptions Per Supreme Court Ruling.</h1> The circular from the Central Board of Excise & Customs rescinds Board Circular F. No. 528/213/87-Customs (TU) dated 08.08.1987. The original circular mandated that imports under a registered contract for setting up or expanding a plant be classified under customs heading 9801, subject to project rate duties, and not be reclassified based on individual goods' exemption notifications. However, the Supreme Court has allowed the application of individual notifications for imports assessed under CTH 9801. Consequently, the Board has decided to rescind the earlier circular to align with the Supreme Court's decision.
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