https://www.taxtmi.com/caselaws?id=108784 The Tribunal allowed the appeal, granting the appellant entitlement to duty exemption for the imported Demag Crane under Project Import Regulations, 1986. The decision emphasized the direct use criterion for auxiliary equipment in industrial projects, distinguishing it from precedents involving different types of equipment. The Tribunal concluded that the crane fell under Heading 98.01, qualifying for duty exemption, and highlighted the errors in the authorities' reasoning for denying the exemption. As a result, the impugned order was set aside, and the appellant was granted all consequential relief, including duty refund. en-us Fri, 20 Dec 2002 00:00:00 +0530 Tue, 03 Apr 2012 18:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108784 The Tribunal allowed the appeal, granting the appellant entitlement to duty exemption for the imported Demag Crane under Project Import Regulations, 1986. The decision emphasized the direct use criterion for auxiliary equipment in industrial projects, distinguishing it from precedents involving different types of equipment. The Tribunal concluded that the crane fell under Heading 98.01, qualifying for duty exemption, and highlighted the errors in the authorities' reasoning for denying the exemption. As a result, the impugned order was set aside, and the appellant was granted all consequential relief, including duty refund. Case-Laws Customs Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108784