https://www.taxtmi.com/caselaws?id=88522 Free replacement refractory material supplied under the warranty clause of an already registered project import contract was treated as part of the original project import arrangement, not as a fresh commercial import. As the replacement was supplied without charge in substitution of damaged material previously imported, separate registration of the replacement supply was unnecessary. The project import benefit could not be denied merely because the replacement goods were not separately registered, and the assessee was entitled to refund of the differential duty, if otherwise admissible in law. en-us Tue, 03 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88522 Free replacement refractory material supplied under the warranty clause of an already registered project import contract was treated as part of the original project import arrangement, not as a fresh commercial import. As the replacement was supplied without charge in substitution of damaged material previously imported, separate registration of the replacement supply was unnecessary. The project import benefit could not be denied merely because the replacement goods were not separately registered, and the assessee was entitled to refund of the differential duty, if otherwise admissible in law. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88522