https://www.taxtmi.com/caselaws?id=72576 Power transmission work was treated as outside the tariff concept of a "power project" because the entry was confined to projects involving generation of electricity, not evacuation or dispersal of power already generated. A transport vehicle used to carry transformers to site was construed strictly as transport material, not "auxiliary equipment" directly employed in setting up the project. The project-import scheme also required a nexus with one specified project, so a vehicle imported for use across multiple transmission sub-stations did not qualify. On that basis, the imported vehicle failed to meet the conditions for project-import treatment and the contract registration was upheld as refused. en-us Fri, 19 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72576 Power transmission work was treated as outside the tariff concept of a "power project" because the entry was confined to projects involving generation of electricity, not evacuation or dispersal of power already generated. A transport vehicle used to carry transformers to site was construed strictly as transport material, not "auxiliary equipment" directly employed in setting up the project. The project-import scheme also required a nexus with one specified project, so a vehicle imported for use across multiple transmission sub-stations did not qualify. On that basis, the imported vehicle failed to meet the conditions for project-import treatment and the contract registration was upheld as refused. Case-Laws Customs Fri, 19 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72576