CTH 9801 classification: project imports lose separate tariff identity, rescission restores application of individual exemption notifications. Once a contract for plant setup or expansion is registered, imports for the contract were to be treated as project goods classifiable under the project tariff heading, losing separate tariff identity so that differential duty rates from exemption notifications on individual goods would not apply; the Supreme Court permitted individual exemption notifications to apply to such imports, and the Board has rescinded the administrative circular imposing the contrary treatment.
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Provisions expressly mentioned in the judgment/order text.
CTH 9801 classification: project imports lose separate tariff identity, rescission restores application of individual exemption notifications.
Once a contract for plant setup or expansion is registered, imports for the contract were to be treated as project goods classifiable under the project tariff heading, losing separate tariff identity so that differential duty rates from exemption notifications on individual goods would not apply; the Supreme Court permitted individual exemption notifications to apply to such imports, and the Board has rescinded the administrative circular imposing the contrary treatment.
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