https://www.taxtmi.com/caselaws?id=87974 Goods assessed under the Project Imports heading do not lose their underlying tariff identity for all purposes. Project Imports treatment is a convenience for large industrial projects and does not, by itself, prevent the operation of another exemption notification where the imported goods otherwise qualify. If more than one exemption is available, the importer may claim the more beneficial rate of duty. On that basis, the earlier appellate order permitting reassessment under the more advantageous notification was upheld, and the appeal failed. en-us Tue, 13 Aug 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87974 Goods assessed under the Project Imports heading do not lose their underlying tariff identity for all purposes. Project Imports treatment is a convenience for large industrial projects and does not, by itself, prevent the operation of another exemption notification where the imported goods otherwise qualify. If more than one exemption is available, the importer may claim the more beneficial rate of duty. On that basis, the earlier appellate order permitting reassessment under the more advantageous notification was upheld, and the appeal failed. Case-Laws Customs Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87974