https://www.taxtmi.com/caselaws?id=166910 Heading 84.66 of the Customs Tariff applied only to auxiliary equipment for the initial setting up or substantial expansion of an existing industrial plant, so eligibility depended on whether the underlying establishment itself was an industry. A photographic laboratory carrying on colour film processing and printing was found not to be engaged in manufacturing activity amounting to an industry in the commercial sense, and therefore not to constitute an industrial plant. Registration as a small scale industrial unit and administrative recommendations were not conclusive for customs classification, because entitlement to the tariff concession had to be determined from the nature of the activity and the scope of the entry. The imported machinery was therefore not eligible for the concessional customs duty. en-us Wed, 29 Feb 1984 00:00:00 +0530 Wed, 12 Nov 2014 12:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166910 Heading 84.66 of the Customs Tariff applied only to auxiliary equipment for the initial setting up or substantial expansion of an existing industrial plant, so eligibility depended on whether the underlying establishment itself was an industry. A photographic laboratory carrying on colour film processing and printing was found not to be engaged in manufacturing activity amounting to an industry in the commercial sense, and therefore not to constitute an industrial plant. Registration as a small scale industrial unit and administrative recommendations were not conclusive for customs classification, because entitlement to the tariff concession had to be determined from the nature of the activity and the scope of the entry. The imported machinery was therefore not eligible for the concessional customs duty. Case-Laws Customs Wed, 29 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166910