https://www.taxtmi.com/caselaws?id=82195 The court dismissed the writ petitions, upholding the validity of the Project Imports Regulations, 1986, and the definition of "industrial plant." The court rejected the application of promissory estoppel and emphasized strict construction in interpreting fiscal statutes. Arguments of excessive delegation, Article 14 violation, and prior government orders had no merit. The petitioners must pay the higher duty under Heading 90.10 as their machinery falls outside the concessional duty provisions of Chapter 98. en-us Fri, 29 Jan 1993 00:00:00 +0530 Sat, 02 Jul 2011 16:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82195 The court dismissed the writ petitions, upholding the validity of the Project Imports Regulations, 1986, and the definition of "industrial plant." The court rejected the application of promissory estoppel and emphasized strict construction in interpreting fiscal statutes. Arguments of excessive delegation, Article 14 violation, and prior government orders had no merit. The petitioners must pay the higher duty under Heading 90.10 as their machinery falls outside the concessional duty provisions of Chapter 98. Case-Laws Customs Fri, 29 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82195