https://www.taxtmi.com/caselaws?id=88065 The appellate authority reversed the Asst. Collector's decision, granting the respondent the benefit of concessional duty rate for project imports. The Collector (Appeals) deemed the imported spares essential for plant maintenance and falling under Heading 98.01, contrary to the Asst. Collector's denial. The case was remanded for further review regarding the registration of the contract for spares import under Regulation 6, allowing the respondent to substantiate the lawful filing of the application. en-us Thu, 04 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88065 The appellate authority reversed the Asst. Collector's decision, granting the respondent the benefit of concessional duty rate for project imports. The Collector (Appeals) deemed the imported spares essential for plant maintenance and falling under Heading 98.01, contrary to the Asst. Collector's denial. The case was remanded for further review regarding the registration of the contract for spares import under Regulation 6, allowing the respondent to substantiate the lawful filing of the application. Case-Laws Customs Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88065