https://www.taxtmi.com/caselaws?id=104361 Imported components and raw materials may qualify for Project Import benefit under Tariff Heading 84.66 where they are required for testing machinery and for completing the initial setting up of a plant. The benefit is available when the import is covered by the relevant licences and the factual claim that the goods were needed for project installation is not effectively rebutted. In the described matter, the industrial authority's certificate and the absence of contrary evidence supported acceptance of the claim, and fresh verification was declined because the issue had become old and remained unchallenged on the material record. en-us Thu, 27 Nov 1997 00:00:00 +0530 Tue, 28 Feb 2012 17:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104361 Imported components and raw materials may qualify for Project Import benefit under Tariff Heading 84.66 where they are required for testing machinery and for completing the initial setting up of a plant. The benefit is available when the import is covered by the relevant licences and the factual claim that the goods were needed for project installation is not effectively rebutted. In the described matter, the industrial authority's certificate and the absence of contrary evidence supported acceptance of the claim, and fresh verification was declined because the issue had become old and remained unchallenged on the material record. Case-Laws Customs Thu, 27 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104361