https://www.taxtmi.com/caselaws?id=263574 The Tribunal concluded that the appellant was not eligible for Project Import benefits under CTH 9801 as the expansion of the HTSLR wire unit did not qualify as substantial. The interpretation of "unit" referred to the entire plant, not just the specific section. The technological and industrial capacity considerations indicated that the HTSLR wire production was not a separate unit. Compliance with the remand order was deemed satisfactory, and the applicability of case laws favored decisions requiring an addition comparable to setting up a new unit. The majority decision dismissed the appeal, holding the appellant liable for paying a differential duty of Rs. 3,91,77,115/-. en-us Wed, 13 Nov 2013 00:00:00 +0530 Sat, 05 Sep 2015 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263574 The Tribunal concluded that the appellant was not eligible for Project Import benefits under CTH 9801 as the expansion of the HTSLR wire unit did not qualify as substantial. The interpretation of "unit" referred to the entire plant, not just the specific section. The technological and industrial capacity considerations indicated that the HTSLR wire production was not a separate unit. Compliance with the remand order was deemed satisfactory, and the applicability of case laws favored decisions requiring an addition comparable to setting up a new unit. The majority decision dismissed the appeal, holding the appellant liable for paying a differential duty of Rs. 3,91,77,115/-. Case-Laws Customs Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263574