https://www.taxtmi.com/caselaws?id=84470 Project import eligibility on the ground of substantial expansion depends on an increase in installed capacity under the Customs scheme, not merely a higher level of production output. On the facts, the imports were treated as modernisation or replacement rather than a qualifying expansion because there was no increase in installed capacity. The Textile Commissioner's recommendation was also held to be non-binding on Customs authorities, which must independently verify compliance with the statutory conditions before allowing concessional assessment. As a result, the imports did not qualify for project import treatment. en-us Mon, 16 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84470 Project import eligibility on the ground of substantial expansion depends on an increase in installed capacity under the Customs scheme, not merely a higher level of production output. On the facts, the imports were treated as modernisation or replacement rather than a qualifying expansion because there was no increase in installed capacity. The Textile Commissioner's recommendation was also held to be non-binding on Customs authorities, which must independently verify compliance with the statutory conditions before allowing concessional assessment. As a result, the imports did not qualify for project import treatment. Case-Laws Customs Mon, 16 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84470