Project goods classification under 9801: rescission of advisory circular after judicial acceptance of individual notification benefits. Board previously directed that imports under contracts for plant setup or expansion be treated as project goods assessed under CTH 9801, losing individual identity and precluding application of exemption notifications; judicial authority subsequently permitted benefit of individual notifications for such imports, and the Board has rescinded Circular F. No. 528/213/87-Cus. (T.U.) dated 08.08.1987 accordingly.
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Project goods classification under 9801: rescission of advisory circular after judicial acceptance of individual notification benefits.
Board previously directed that imports under contracts for plant setup or expansion be treated as project goods assessed under CTH 9801, losing individual identity and precluding application of exemption notifications; judicial authority subsequently permitted benefit of individual notifications for such imports, and the Board has rescinded Circular F. No. 528/213/87-Cus. (T.U.) dated 08.08.1987 accordingly.
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