https://www.taxtmi.com/caselaws?id=116988 VSAT equipment installed at different locations and used for communication between the manufacturer, distributor and marketing points was held not to qualify as auxiliary equipment or as goods covered by Heading 9801 for project import benefit. The project-import entry applies only to machinery, instruments, apparatus, appliances, control gear, transmission equipment, auxiliary equipment, components, raw materials and spare parts required for the initial setting up or substantial expansion of a specified project. On the facts, the equipment was used for inventory control and was not shown to be required for initial plant setup within the scope of the heading. The claim for project import treatment was therefore rejected. en-us Mon, 18 Jul 2005 00:00:00 +0530 Tue, 19 Jun 2012 13:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116988 VSAT equipment installed at different locations and used for communication between the manufacturer, distributor and marketing points was held not to qualify as auxiliary equipment or as goods covered by Heading 9801 for project import benefit. The project-import entry applies only to machinery, instruments, apparatus, appliances, control gear, transmission equipment, auxiliary equipment, components, raw materials and spare parts required for the initial setting up or substantial expansion of a specified project. On the facts, the equipment was used for inventory control and was not shown to be required for initial plant setup within the scope of the heading. The claim for project import treatment was therefore rejected. Case-Laws Customs Mon, 18 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116988