https://www.taxtmi.com/caselaws?id=166054 The Tribunal rejected the appeal, holding that the appellants were not entitled to the benefit of heading 84.66 for their imports, as they were for modernization and replacement, not for the initial setting up or substantial expansion of a unit. en-us Wed, 30 Mar 1983 00:00:00 +0530 Sat, 23 Aug 2014 16:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166054 The Tribunal rejected the appeal, holding that the appellants were not entitled to the benefit of heading 84.66 for their imports, as they were for modernization and replacement, not for the initial setting up or substantial expansion of a unit. Case-Laws Customs Wed, 30 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166054