https://www.taxtmi.com/caselaws?id=84554 Heading 84.66 project-import relief applies only to machinery, equipment or apparatus required for the initial setting up of a unit or for its substantial expansion. A standalone import of a film processor was held ineligible because the project had already been established, the item did not form part of a complete integrated minilab system, and compliance with a formal project arrangement was not shown. A mere recommendatory letter or isolated purchase was insufficient. The concession was therefore denied and the Revenue's objection accepted. en-us Tue, 26 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 16:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84554 Heading 84.66 project-import relief applies only to machinery, equipment or apparatus required for the initial setting up of a unit or for its substantial expansion. A standalone import of a film processor was held ineligible because the project had already been established, the item did not form part of a complete integrated minilab system, and compliance with a formal project arrangement was not shown. A mere recommendatory letter or isolated purchase was insufficient. The concession was therefore denied and the Revenue's objection accepted. Case-Laws Customs Tue, 26 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84554