https://www.taxtmi.com/caselaws?id=85003 Project import benefit under Heading 84.66 was denied because the importer failed to prove that the goods formed part of the initial setting up of a specified or notified project. The materials showed that the imports were for a Frozen Semen Bank in a Bull Breeding Farm, but no project report was produced and the stated use was for extraction and preservation of semen rather than for manufacture or project setup within the tariff heading. Inconsistent application and hearing submissions further undermined the claim. Assessment on merits was therefore upheld. en-us Wed, 01 Nov 1995 00:00:00 +0530 Tue, 02 Aug 2011 11:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85003 Project import benefit under Heading 84.66 was denied because the importer failed to prove that the goods formed part of the initial setting up of a specified or notified project. The materials showed that the imports were for a Frozen Semen Bank in a Bull Breeding Farm, but no project report was produced and the stated use was for extraction and preservation of semen rather than for manufacture or project setup within the tariff heading. Inconsistent application and hearing submissions further undermined the claim. Assessment on merits was therefore upheld. Case-Laws Customs Wed, 01 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85003