Project imports exemption extended to a pipeline project via amendment to customs notification, expanding the exemption schedule. Amendment adds the Bombay Manmad pipeline project to the list of project imports covered by the miscellaneous exemption notification under the Customs Tariff framework, invoking delegated power and the objective of economic development to insert a new serial entry into Notification No.110/86 Customs so the pipeline project is specified as a beneficiary under the exemption scheme.
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Provisions expressly mentioned in the judgment/order text.
Project imports exemption extended to a pipeline project via amendment to customs notification, expanding the exemption schedule.
Amendment adds the Bombay Manmad pipeline project to the list of project imports covered by the miscellaneous exemption notification under the Customs Tariff framework, invoking delegated power and the objective of economic development to insert a new serial entry into Notification No.110/86 Customs so the pipeline project is specified as a beneficiary under the exemption scheme.
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