https://www.taxtmi.com/caselaws?id=221764 The Tribunal remanded the issue of whether M/s. Samalkot Power Limited (SPL) or M/s. Reliance Infrastructure Limited (RIL) should be treated as the importer of goods. It determined that the 2400 MW project is a new project in SPL's hands, not an expansion project. The Tribunal found that the goods covered by the Bills of Entry cannot be classified under CTH 9801, denying SPL the benefit of project import and exemption. It upheld that the goods should be assessed under their respective headings, with SPL responsible for paying the duty and clearing the goods accordingly. en-us Tue, 31 Jul 2012 00:00:00 +0530 Fri, 29 Mar 2013 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221764 The Tribunal remanded the issue of whether M/s. Samalkot Power Limited (SPL) or M/s. Reliance Infrastructure Limited (RIL) should be treated as the importer of goods. It determined that the 2400 MW project is a new project in SPL's hands, not an expansion project. The Tribunal found that the goods covered by the Bills of Entry cannot be classified under CTH 9801, denying SPL the benefit of project import and exemption. It upheld that the goods should be assessed under their respective headings, with SPL responsible for paying the duty and clearing the goods accordingly. Case-Laws Customs Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221764