https://www.taxtmi.com/caselaws?id=81964 Project import benefit could not be denied merely because contract registration was completed after clearance of the imported goods where the importer had taken the required steps and the delay was attributable to customs authorities; clearance under protest did not forfeit the benefit. Microfilming equipment intended for a data-processing and microfilm retrieval and printing project was treated as part of a qualifying industrial plant, so it was eligible for concessional assessment as project import under Heading 84.66(1). The appeal succeeded, the impugned order was set aside, and consequential relief followed. en-us Tue, 04 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 10:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81964 Project import benefit could not be denied merely because contract registration was completed after clearance of the imported goods where the importer had taken the required steps and the delay was attributable to customs authorities; clearance under protest did not forfeit the benefit. Microfilming equipment intended for a data-processing and microfilm retrieval and printing project was treated as part of a qualifying industrial plant, so it was eligible for concessional assessment as project import under Heading 84.66(1). The appeal succeeded, the impugned order was set aside, and consequential relief followed. Case-Laws Customs Tue, 04 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81964