https://www.taxtmi.com/caselaws?id=86065 Wheel sets and railway wagons imported for moving raw materials to a fertilizer project were not "auxiliary equipment" under Heading 98.01 of the Customs Tariff Act, 1975. The stated principle was that project import benefit covers equipment with direct use in the initial setting up or substantial expansion of the project, not transport equipment operating outside the factory premises. Applying the earlier Larger Bench view, transport items such as wagons, trucks and similar vehicles were held outside Heading 98.01, and the importer's relied-upon authorities were treated as factually distinguishable. Project import concession was therefore unavailable. en-us Fri, 29 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86065 Wheel sets and railway wagons imported for moving raw materials to a fertilizer project were not "auxiliary equipment" under Heading 98.01 of the Customs Tariff Act, 1975. The stated principle was that project import benefit covers equipment with direct use in the initial setting up or substantial expansion of the project, not transport equipment operating outside the factory premises. Applying the earlier Larger Bench view, transport items such as wagons, trucks and similar vehicles were held outside Heading 98.01, and the importer's relied-upon authorities were treated as factually distinguishable. Project import concession was therefore unavailable. Case-Laws Customs Fri, 29 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86065