https://www.taxtmi.com/caselaws?id=88102 The Tribunal held that the pipeline system for transmitting ammonia did not qualify as part of the industrial plant under the Project Import Regulations. As the pipeline was not directly involved in the manufacturing process within the factory, the benefit of assessment under T.H. 98.01 was deemed inapplicable. The department's appeal was allowed, setting aside the lower appellate authority's decision. en-us Tue, 23 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88102 The Tribunal held that the pipeline system for transmitting ammonia did not qualify as part of the industrial plant under the Project Import Regulations. As the pipeline was not directly involved in the manufacturing process within the factory, the benefit of assessment under T.H. 98.01 was deemed inapplicable. The department's appeal was allowed, setting aside the lower appellate authority's decision. Case-Laws Customs Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88102