https://www.taxtmi.com/caselaws?id=252538 The appellant imported a reverse osmosis machine claiming duty exemption under Notification No. 14/2004 and classification under Heading 98.01. However, authorities denied the benefits, stating the machine did not qualify as a water supply project or for substantial expansion under Project Import Regulations. The Tribunal found the machine did not increase manufacturing capacity by 25% as required for substantial expansion. The notification for water supply projects was deemed inapplicable. Consequently, the appeal was rejected, upholding the duty demand of Rs. 2,36,389 without penalty. en-us Thu, 25 Jul 2013 00:00:00 +0530 Tue, 28 Oct 2014 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252538 The appellant imported a reverse osmosis machine claiming duty exemption under Notification No. 14/2004 and classification under Heading 98.01. However, authorities denied the benefits, stating the machine did not qualify as a water supply project or for substantial expansion under Project Import Regulations. The Tribunal found the machine did not increase manufacturing capacity by 25% as required for substantial expansion. The notification for water supply projects was deemed inapplicable. Consequently, the appeal was rejected, upholding the duty demand of Rs. 2,36,389 without penalty. Case-Laws Customs Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252538