https://www.taxtmi.com/caselaws?id=89052 Concessional project import treatment under Tariff Heading 98.01 is unavailable where dies and spares are imported after production has begun and are intended only for progressive indigenisation of components, not for initial setting up or substantial expansion of the unit. The heading applies only to machinery, equipment, components or raw materials required for an initial project setup or a substantial expansion. A precedent involving imports needed to reach full licensed capacity was distinguished on its facts. Project import benefit was therefore denied. en-us Tue, 19 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89052 Concessional project import treatment under Tariff Heading 98.01 is unavailable where dies and spares are imported after production has begun and are intended only for progressive indigenisation of components, not for initial setting up or substantial expansion of the unit. The heading applies only to machinery, equipment, components or raw materials required for an initial project setup or a substantial expansion. A precedent involving imports needed to reach full licensed capacity was distinguished on its facts. Project import benefit was therefore denied. Case-Laws Customs Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89052