Project import classification prevents individual goods' exemption claims, fixing uniform tariff treatment and barring de-registration. Goods imported under a registered project contract are classified under the Customs Tariff provision for project imports and assessed at the uniform project rate; such goods lose their identity for tariff classification so that exemption notifications or differential rates applicable to individual goods do not apply. Once a contract is registered as a project import with the Customs House, de-registration of the whole contract or any part of it should not be allowed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Goods imported under a registered project contract are classified under the Customs Tariff provision for project imports and assessed at the uniform project rate; such goods lose their identity for tariff classification so that exemption notifications or differential rates applicable to individual goods do not apply. Once a contract is registered as a project import with the Customs House, de-registration of the whole contract or any part of it should not be allowed.
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