https://www.taxtmi.com/caselaws?id=97145 Goods imported for a project and assessed under Heading 98.01 were not excluded from their proper tariff classification or from exemption under Notifications No. 154/86-Customs and 312/86-Customs. Heading 98.01 was treated as a facilitative project-import assessment mechanism, not a substantive bar to classification under the appropriate heading. In the absence of any express prohibition in the tariff, the project import regulations, or the notifications, the importer could seek re-assessment and claim the available exemption. Section 28 of the Customs Act, 1962 was noted as recognising the ability to question assessment and seek redetermination. en-us Sat, 23 Jun 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97145 Goods imported for a project and assessed under Heading 98.01 were not excluded from their proper tariff classification or from exemption under Notifications No. 154/86-Customs and 312/86-Customs. Heading 98.01 was treated as a facilitative project-import assessment mechanism, not a substantive bar to classification under the appropriate heading. In the absence of any express prohibition in the tariff, the project import regulations, or the notifications, the importer could seek re-assessment and claim the available exemption. Section 28 of the Customs Act, 1962 was noted as recognising the ability to question assessment and seek redetermination. Case-Laws Customs Sat, 23 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97145