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<h1>Project goods classification under 9801: rescission of advisory circular after judicial acceptance of individual notification benefits.</h1> 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judicial authority subsequently permitted benefit of individual notifications for such imports, and the Board has rescinded Circular F. No. 528/213/87-Cus.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.