https://www.taxtmi.com/caselaws?id=85420 Project import classification under Heading 84.66 was unavailable where the imported captive power plant was not shown to be an integral part of the fertiliser project at the time of initial setting up or part of a registered contractual arrangement for the project. The record indicated it was a later addition to address operational needs such as voltage fluctuations and power failures, rather than machinery for manufacture or substantial expansion. The claim for assessment under Heading 84.66 was therefore rejected. en-us Tue, 26 Mar 1996 00:00:00 +0530 Thu, 04 Aug 2011 18:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85420 Project import classification under Heading 84.66 was unavailable where the imported captive power plant was not shown to be an integral part of the fertiliser project at the time of initial setting up or part of a registered contractual arrangement for the project. The record indicated it was a later addition to address operational needs such as voltage fluctuations and power failures, rather than machinery for manufacture or substantial expansion. The claim for assessment under Heading 84.66 was therefore rejected. Case-Laws Customs Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85420