https://www.taxtmi.com/caselaws?id=81320 Hot rolled coils imported for performance testing under a plant contract were treated as raw materials required for the initial setting up of the industrial plant, because the contract covered design, supply, erection, commissioning and testing as an integrated process. The performance tests, including use of raw materials, were necessary before final acceptance and to ensure guaranteed output. On a harmonious and practical reading of Heading 84.66 of the Customs Tariff, the imports qualified for project import benefit, and rejection of registration was unsustainable. en-us Wed, 15 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81320 Hot rolled coils imported for performance testing under a plant contract were treated as raw materials required for the initial setting up of the industrial plant, because the contract covered design, supply, erection, commissioning and testing as an integrated process. The performance tests, including use of raw materials, were necessary before final acceptance and to ensure guaranteed output. On a harmonious and practical reading of Heading 84.66 of the Customs Tariff, the imports qualified for project import benefit, and rejection of registration was unsustainable. Case-Laws Income Tax Wed, 15 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81320