https://www.taxtmi.com/caselaws?id=97424 Chapter Heading 98.01 grants project import treatment only to machinery, apparatus, auxiliary equipment and components or raw materials for their manufacture that are required for the initial setting up of a specified project. The expression "auxiliary equipment" was construed narrowly to mean equipment directly used in setting up the project, not transport equipment that merely assists movement of materials. Special purpose wagons used only to carry coal from the mine to the thermal plant were treated as transport equipment, and prior decisions had similarly excluded vehicles, wheel sets and conveying systems from the benefit. The imported components and raw materials for the wagons were therefore not eligible for project import treatment. en-us Tue, 30 Sep 1997 00:00:00 +0530 Mon, 16 Jan 2012 16:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97424 Chapter Heading 98.01 grants project import treatment only to machinery, apparatus, auxiliary equipment and components or raw materials for their manufacture that are required for the initial setting up of a specified project. The expression "auxiliary equipment" was construed narrowly to mean equipment directly used in setting up the project, not transport equipment that merely assists movement of materials. Special purpose wagons used only to carry coal from the mine to the thermal plant were treated as transport equipment, and prior decisions had similarly excluded vehicles, wheel sets and conveying systems from the benefit. The imported components and raw materials for the wagons were therefore not eligible for project import treatment. Case-Laws Customs Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97424