https://www.taxtmi.com/caselaws?id=74489 Imported machinery acquired for modernisation of an existing plant did not qualify for Project Imports under Heading 84.66 because it was neither for initial setting up nor for expansion. The Tribunal followed the earlier view relied on by the parties and treated classification under Heading 84.37(2) as not in dispute. The importer's claim for Project Import benefit was therefore rejected. en-us Thu, 10 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74489 Imported machinery acquired for modernisation of an existing plant did not qualify for Project Imports under Heading 84.66 because it was neither for initial setting up nor for expansion. The Tribunal followed the earlier view relied on by the parties and treated classification under Heading 84.37(2) as not in dispute. The importer's claim for Project Import benefit was therefore rejected. Case-Laws Customs Thu, 10 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74489