https://www.taxtmi.com/caselaws?id=85777 Project Import concessional customs duty was unavailable because the imported computer system was not shown to be required for initial setting up or for a genuine substantial expansion of the unit. The record indicated that the equipment was intended for software support, research and development, line testing, and related development work, which amounted to modernisation or facilitation of production rather than a direct addition to production capacity. As the appellants failed to establish the necessary nexus between the import and increased production capacity, the claim for concessional treatment under Heading 84.66(I)(A) failed. en-us Tue, 10 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85777 Project Import concessional customs duty was unavailable because the imported computer system was not shown to be required for initial setting up or for a genuine substantial expansion of the unit. The record indicated that the equipment was intended for software support, research and development, line testing, and related development work, which amounted to modernisation or facilitation of production rather than a direct addition to production capacity. As the appellants failed to establish the necessary nexus between the import and increased production capacity, the claim for concessional treatment under Heading 84.66(I)(A) failed. Case-Laws Customs Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85777