https://www.taxtmi.com/caselaws?id=82072 Project Import benefits under Heading 84.66 may extend to computer software development units importing computer systems where the activity qualifies as an industrial plant under the Project Import Regulations. Software servicing and data processing are treated as industrial activities, and service industries are not excluded from project-import treatment. Compiling data on floppies does not by itself prevent eligibility on the ground that it is not manufacture or production. The imported computer system therefore qualifies for concessional assessment under the project-import scheme. en-us Mon, 14 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82072 Project Import benefits under Heading 84.66 may extend to computer software development units importing computer systems where the activity qualifies as an industrial plant under the Project Import Regulations. Software servicing and data processing are treated as industrial activities, and service industries are not excluded from project-import treatment. Compiling data on floppies does not by itself prevent eligibility on the ground that it is not manufacture or production. The imported computer system therefore qualifies for concessional assessment under the project-import scheme. Case-Laws Customs Mon, 14 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82072