https://www.taxtmi.com/caselaws?id=100534 Additional imported components required for completion of a registered project import may still qualify for benefit under Heading 98.01 even if they are not separately described in the licence or packing list, where the facts show they formed part of the project, were needed because of design changes, and there is no evidence of deliberate misuse. The policy relaxation for capital goods under para 45 of the Import and Export Policy 1988-91 was applied to avoid hardship in project implementation. The project import benefit was therefore allowed, while the valuation and duty consequences on the undeclared quantity were left for fresh determination after hearing. en-us Tue, 31 Dec 1991 00:00:00 +0530 Thu, 02 Feb 2012 16:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100534 Additional imported components required for completion of a registered project import may still qualify for benefit under Heading 98.01 even if they are not separately described in the licence or packing list, where the facts show they formed part of the project, were needed because of design changes, and there is no evidence of deliberate misuse. The policy relaxation for capital goods under para 45 of the Import and Export Policy 1988-91 was applied to avoid hardship in project implementation. The project import benefit was therefore allowed, while the valuation and duty consequences on the undeclared quantity were left for fresh determination after hearing. Case-Laws Customs Tue, 31 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100534