https://www.taxtmi.com/caselaws?id=85096 Notification No. 71/85-Cus. extended project import exemption to goods imported for power projects under Heading 84.66, and no express exclusion for captive power plants applied during the relevant period. A later public notice and amending notification introducing such an exclusion operated only prospectively and could not be read back into earlier imports already registered and assessed. On that basis, boilers and accessories imported for a captive power plant qualified as goods for a power project, and the exemption remained available. en-us Fri, 15 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85096 Notification No. 71/85-Cus. extended project import exemption to goods imported for power projects under Heading 84.66, and no express exclusion for captive power plants applied during the relevant period. A later public notice and amending notification introducing such an exclusion operated only prospectively and could not be read back into earlier imports already registered and assessed. On that basis, boilers and accessories imported for a captive power plant qualified as goods for a power project, and the exemption remained available. Case-Laws Customs Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85096