https://www.taxtmi.com/caselaws?id=90867 Replacement of a defective microprocessor imported after partial commissioning of a plant, but before finalisation of the project import assessment and before commercial production, was held eligible for assessment at project import rates under Heading 98.01. The plant could not begin computerised operation without the microprocessor, and the assessment records showed that project import classification had not yet been finalised when the replacement was brought in. The conclusion also aligned with the stated position that replacement parts may qualify where the project has not entered commercial production and the original defective part is returned or destroyed. The Revenue's challenge failed. en-us Tue, 16 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 11:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90867 Replacement of a defective microprocessor imported after partial commissioning of a plant, but before finalisation of the project import assessment and before commercial production, was held eligible for assessment at project import rates under Heading 98.01. The plant could not begin computerised operation without the microprocessor, and the assessment records showed that project import classification had not yet been finalised when the replacement was brought in. The conclusion also aligned with the stated position that replacement parts may qualify where the project has not entered commercial production and the original defective part is returned or destroyed. The Revenue's challenge failed. Case-Laws Customs Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90867