https://www.taxtmi.com/caselaws?id=86435 Imported goods assessed as project imports under Heading 98.01 were held to remain eligible for a separate exemption when they independently satisfied its description. The imported multi-layer coater/extruding machine fell under Chapter 84 and matched Notification No. 125/86, while the project-import notification did not impliedly exclude that benefit. The proviso to Notification No. 132/85 preserved other exemptions, so exemption could not be denied merely because the goods were cleared as a project import. The denial of exemption was therefore unsustainable, and the orders were set aside with consequential relief. en-us Mon, 10 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86435 Imported goods assessed as project imports under Heading 98.01 were held to remain eligible for a separate exemption when they independently satisfied its description. The imported multi-layer coater/extruding machine fell under Chapter 84 and matched Notification No. 125/86, while the project-import notification did not impliedly exclude that benefit. The proviso to Notification No. 132/85 preserved other exemptions, so exemption could not be denied merely because the goods were cleared as a project import. The denial of exemption was therefore unsustainable, and the orders were set aside with consequential relief. Case-Laws Customs Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86435