https://www.taxtmi.com/caselaws?id=252538 Project import classification under Heading 98.01 requires a qualifying substantial expansion of existing installed capacity, meaning an increase of not less than 25%. A single reverse osmosis machine imported for factory use did not satisfy that test because the evidence did not show that its installation would expand oil-manufacturing capacity to the required extent. The exemption claimed under Notification No. 14/2004-Cus. was also unavailable because it was confined to water supply projects and did not cover the imported machine. The claimed classification and exemption were therefore not sustained. 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 Project import classification under Heading 98.01 requires a qualifying substantial expansion of existing installed capacity, meaning an increase of not less than 25%. A single reverse osmosis machine imported for factory use did not satisfy that test because the evidence did not show that its installation would expand oil-manufacturing capacity to the required extent. The exemption claimed under Notification No. 14/2004-Cus. was also unavailable because it was confined to water supply projects and did not cover the imported machine. The claimed classification and exemption were therefore not sustained. Case-Laws Customs Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252538