https://www.taxtmi.com/caselaws?id=86416 Goods cleared as a project import under Heading 9801 were not, for that reason alone, excluded from a separate exemption notification applicable on their merits. The project-import notification expressly preserved the operation of other exemption notifications, and the imported machinery for noodle manufacture fell within the separate notification's description. Relying on Supreme Court authority, the text states that project-import classification does not bar an importer from claiming another applicable exemption where the goods satisfy that notification's conditions. The denial of refund was therefore unsustainable. en-us Tue, 18 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86416 Goods cleared as a project import under Heading 9801 were not, for that reason alone, excluded from a separate exemption notification applicable on their merits. The project-import notification expressly preserved the operation of other exemption notifications, and the imported machinery for noodle manufacture fell within the separate notification's description. Relying on Supreme Court authority, the text states that project-import classification does not bar an importer from claiming another applicable exemption where the goods satisfy that notification's conditions. The denial of refund was therefore unsustainable. Case-Laws Customs Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86416