https://www.taxtmi.com/caselaws?id=83325 The case involved the classification of an imported Arriflex 35 111 Camera under Heading 84.66 of the Customs Tariff Act, 1975, and the determination of whether the film production unit qualified as an "industrial plant." The Tribunal ruled against the respondents, denying the classification under Heading 84.66, as the camera did not meet the criteria for industrial plant equipment. Additionally, the respondents' failure to comply with the Project Imports (Registration of Contract) Regulations, 1965, further led to the denial of benefits under Heading 84.66. The appeal of the Revenue was allowed, and the respondents were not granted the benefit. en-us Tue, 31 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83325 The case involved the classification of an imported Arriflex 35 111 Camera under Heading 84.66 of the Customs Tariff Act, 1975, and the determination of whether the film production unit qualified as an "industrial plant." The Tribunal ruled against the respondents, denying the classification under Heading 84.66, as the camera did not meet the criteria for industrial plant equipment. Additionally, the respondents' failure to comply with the Project Imports (Registration of Contract) Regulations, 1965, further led to the denial of benefits under Heading 84.66. The appeal of the Revenue was allowed, and the respondents were not granted the benefit. Case-Laws Customs Tue, 31 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83325