https://www.taxtmi.com/caselaws?id=167325 Machinery imported for the substantial expansion of an existing industrial unit may qualify for project import treatment under Tariff Item 84.66 when the expansion is supported by approval and other contemporaneous records. Where concessional customs duty depends on a specific functional use, such as software production or testing of mini-computers, the deciding authority must examine that factual requirement before denying the benefit. The import registration claim was therefore not rejected outright; the expansion issue was treated favourably, while the functional-use question was left for fresh factual examination and proof before the lower authority. en-us Fri, 04 Jan 1985 00:00:00 +0530 Tue, 16 Dec 2014 14:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167325 Machinery imported for the substantial expansion of an existing industrial unit may qualify for project import treatment under Tariff Item 84.66 when the expansion is supported by approval and other contemporaneous records. Where concessional customs duty depends on a specific functional use, such as software production or testing of mini-computers, the deciding authority must examine that factual requirement before denying the benefit. The import registration claim was therefore not rejected outright; the expansion issue was treated favourably, while the functional-use question was left for fresh factual examination and proof before the lower authority. Case-Laws Customs Fri, 04 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167325