https://www.taxtmi.com/caselaws?id=90470 Imported equipment used to eliminate faulty branches, reduce transmission loss and prevent power shutdowns in an existing power project did not fall within Heading 98.01. The project import entry covers machinery, components and auxiliary items for initial setting up or substantial expansion of a project, and the goods were not shown to serve either purpose. Equipment meant only to improve or maintain an already operating power project is outside the scope of project import treatment under the tariff entry. en-us Thu, 26 Mar 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90470 Imported equipment used to eliminate faulty branches, reduce transmission loss and prevent power shutdowns in an existing power project did not fall within Heading 98.01. The project import entry covers machinery, components and auxiliary items for initial setting up or substantial expansion of a project, and the goods were not shown to serve either purpose. Equipment meant only to improve or maintain an already operating power project is outside the scope of project import treatment under the tariff entry. Case-Laws Customs Thu, 26 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90470