https://www.taxtmi.com/caselaws?id=74079 The Tribunal denied the appellant's claim for concessional assessment under Heading 84.66 of the Customs Tariff for project import benefits, ruling that the appellant did not meet the criteria of being classified as a factory under the Factories Act. The Tribunal emphasized the importance of adhering to procedural requirements in customs assessments and highlighted that customs authorities have the discretion to assess independently, not being bound by endorsements from other authorities. en-us Wed, 30 Dec 1987 00:00:00 +0530 Mon, 06 Jun 2011 16:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74079 The Tribunal denied the appellant's claim for concessional assessment under Heading 84.66 of the Customs Tariff for project import benefits, ruling that the appellant did not meet the criteria of being classified as a factory under the Factories Act. The Tribunal emphasized the importance of adhering to procedural requirements in customs assessments and highlighted that customs authorities have the discretion to assess independently, not being bound by endorsements from other authorities. Case-Laws Customs Wed, 30 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74079