https://www.taxtmi.com/caselaws?id=73278 Project import concession under Heading 84.66 applies only where an import is for initial setting up or for substantial expansion of an existing unit. Substantial expansion means a real enlargement of the unit on a scale comparable to setting up a new unit, not a mere modification, replacement, or rectification of defects to achieve the output originally expected from existing plant and machinery. On the stated facts, the twin flow refiner was imported to correct deficiencies in the pulping plant and reach planned production, so it did not amount to substantial expansion and was not eligible for Project Imports treatment. en-us Fri, 11 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73278 Project import concession under Heading 84.66 applies only where an import is for initial setting up or for substantial expansion of an existing unit. Substantial expansion means a real enlargement of the unit on a scale comparable to setting up a new unit, not a mere modification, replacement, or rectification of defects to achieve the output originally expected from existing plant and machinery. On the stated facts, the twin flow refiner was imported to correct deficiencies in the pulping plant and reach planned production, so it did not amount to substantial expansion and was not eligible for Project Imports treatment. Case-Laws Central Excise Fri, 11 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73278