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    <title>2007 (11) TMI 470 - CESTAT, BANGALORE</title>
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    <description>Project import benefit under the Project Import Regulations, 1986 for drinking water supply projects was examined in relation to Entry No. 26 of Notification No. 42/96-Cus., specifically whether the benefit is confined to water treatment plants or also covers pipes and equipment used for sourcing, transmission, storage and distribution. The scope of the exemption for such project components remained unresolved at this stage, and the issue was referred to a Larger Bench for determination.</description>
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