https://www.taxtmi.com/caselaws?id=84692 Project import treatment under Heading 84.66 is limited to goods required for the initial setting-up of a unit or for the substantial expansion of an existing unit. Empty nitrogen gas cylinders imported to increase storage capacity of an already commissioned nitrogen gas plant did not satisfy that requirement because the unit was already operating and commercial production had begun. The claim that the cylinders were meant only to support gas supply to consumers was insufficient to show expansion of the unit itself. The supporting documents for contract registration were also found inadequate, so the goods were treated as ineligible for project import registration. en-us Tue, 05 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84692 Project import treatment under Heading 84.66 is limited to goods required for the initial setting-up of a unit or for the substantial expansion of an existing unit. Empty nitrogen gas cylinders imported to increase storage capacity of an already commissioned nitrogen gas plant did not satisfy that requirement because the unit was already operating and commercial production had begun. The claim that the cylinders were meant only to support gas supply to consumers was insufficient to show expansion of the unit itself. The supporting documents for contract registration were also found inadequate, so the goods were treated as ineligible for project import registration. Case-Laws Customs Tue, 05 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84692