https://www.taxtmi.com/caselaws?id=167426 Fully automatic and computerised colour film processing equipment imported for a mini colour laboratory was treated as eligible for project import concession under the relevant tariff heading, because the import had the required licence and sponsoring authority recommendation, and a Government circular recognised such laboratories as admissible subject to normal conditions. The text also notes reliance on a Madras High Court ruling on identical facts and the absence of any contrary higher court view. On that basis, the departmental objection that the laboratory was only a service or job industry was rejected and the project import benefit was allowed. en-us Fri, 17 May 1985 00:00:00 +0530 Fri, 19 Dec 2014 14:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167426 Fully automatic and computerised colour film processing equipment imported for a mini colour laboratory was treated as eligible for project import concession under the relevant tariff heading, because the import had the required licence and sponsoring authority recommendation, and a Government circular recognised such laboratories as admissible subject to normal conditions. The text also notes reliance on a Madras High Court ruling on identical facts and the absence of any contrary higher court view. On that basis, the departmental objection that the laboratory was only a service or job industry was rejected and the project import benefit was allowed. Case-Laws Customs Fri, 17 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167426