https://www.taxtmi.com/caselaws?id=85240 Project import benefits under Heading 84.66 were unavailable because the prescribed conditions under the project import regulations were not satisfied. Production of an ITC licence after import did not, by itself, establish entitlement to assessment as project import. Goods imported as unaccompanied baggage were also outside the scope of Heading 84.66 and had to be assessed under the specific tariff item applicable to baggage. The claim for project import classification was therefore rejected, and baggage classification was sustained. en-us Wed, 24 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85240 Project import benefits under Heading 84.66 were unavailable because the prescribed conditions under the project import regulations were not satisfied. Production of an ITC licence after import did not, by itself, establish entitlement to assessment as project import. Goods imported as unaccompanied baggage were also outside the scope of Heading 84.66 and had to be assessed under the specific tariff item applicable to baggage. The claim for project import classification was therefore rejected, and baggage classification was sustained. Case-Laws Customs Wed, 24 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85240