https://www.taxtmi.com/caselaws?id=87419 Import machinery used to clean and prepare gas cylinders before filling was treated as auxiliary equipment eligible for project import benefit under Heading 98.01 of the Customs Tariff Act, 1975. The equipment was considered essential to the production system because it removed rust, debris and other impurities, preventing contamination of the gas to be filled. On that basis, the scope of auxiliary equipment under Heading 98.01 was read broadly enough to cover the invertor and internal cleaner, and concessional duty treatment was upheld. en-us Tue, 14 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87419 Import machinery used to clean and prepare gas cylinders before filling was treated as auxiliary equipment eligible for project import benefit under Heading 98.01 of the Customs Tariff Act, 1975. The equipment was considered essential to the production system because it removed rust, debris and other impurities, preventing contamination of the gas to be filled. On that basis, the scope of auxiliary equipment under Heading 98.01 was read broadly enough to cover the invertor and internal cleaner, and concessional duty treatment was upheld. Case-Laws Customs Tue, 14 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87419