https://www.taxtmi.com/caselaws?id=167058 Consumable stores imported for a project qualified for project import assessment under Heading 84.66 only if they formed part of a contract registered with Customs under the Project Import Regulations, satisfied the prescribed value limit, and were essential for maintenance of the plant or project. Where the consumable stores were not included in the registered contract, the condition for extending project import benefits was not met. The assessment benefit under Heading 84.66 was therefore unavailable to the imported goods, even though consumable stores are not excluded in principle from the heading. en-us Mon, 18 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 17:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167058 Consumable stores imported for a project qualified for project import assessment under Heading 84.66 only if they formed part of a contract registered with Customs under the Project Import Regulations, satisfied the prescribed value limit, and were essential for maintenance of the plant or project. Where the consumable stores were not included in the registered contract, the condition for extending project import benefits was not met. The assessment benefit under Heading 84.66 was therefore unavailable to the imported goods, even though consumable stores are not excluded in principle from the heading. Case-Laws Customs Mon, 18 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167058