https://www.taxtmi.com/caselaws?id=89333 Imported power transformers and circuit breakers used only to improve transmission and distribution networks in major cities did not qualify as goods imported for substantial expansion of an existing power project. Because generation capacity remained unchanged, the imports failed to satisfy the requirement for coverage under Tariff Heading 98.01 and the Project Import Regulations, 1986. The reference to the definition of power project in Notification No. 67/87-C.E., as amended, did not change that result. The lower appellate authority's order was set aside and the Revenue's appeal was allowed. en-us Tue, 28 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89333 Imported power transformers and circuit breakers used only to improve transmission and distribution networks in major cities did not qualify as goods imported for substantial expansion of an existing power project. Because generation capacity remained unchanged, the imports failed to satisfy the requirement for coverage under Tariff Heading 98.01 and the Project Import Regulations, 1986. The reference to the definition of power project in Notification No. 67/87-C.E., as amended, did not change that result. The lower appellate authority's order was set aside and the Revenue's appeal was allowed. Case-Laws Customs Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89333