https://www.taxtmi.com/caselaws?id=88735 Import of empty seamless steel cylinders was treated as eligible for project import concessional treatment because it formed part of the undertaking's initial setting up. The relevant test was whether the import was required to achieve the licensed capacity of the gas plant, and the fact that the plant had been commissioned and commercial production had commenced did not, by itself, rule out initial setting up. Technical certification and recommendation also supported the claim. On that basis, refusal to register the contract under project import was not justified. en-us Tue, 23 Dec 1997 00:00:00 +0530 Tue, 20 Sep 2011 18:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88735 Import of empty seamless steel cylinders was treated as eligible for project import concessional treatment because it formed part of the undertaking's initial setting up. The relevant test was whether the import was required to achieve the licensed capacity of the gas plant, and the fact that the plant had been commissioned and commercial production had commenced did not, by itself, rule out initial setting up. Technical certification and recommendation also supported the claim. On that basis, refusal to register the contract under project import was not justified. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88735