https://www.taxtmi.com/caselaws?id=265138 Pipes imported for a drinking water supply project were found outside the project import exemption for heading 98.01 because the benefit was treated as confined to the water treatment plant and not to parts of water supply or distribution units. The Tribunal followed its earlier view on the same issue, and that construction had already been upheld by the Supreme Court in the connected matter, making the interpretation binding. On that basis, the claimed exemption was denied and the appeals were rejected. en-us Thu, 02 Jul 2015 00:00:00 +0530 Wed, 07 Oct 2015 07:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265138 Pipes imported for a drinking water supply project were found outside the project import exemption for heading 98.01 because the benefit was treated as confined to the water treatment plant and not to parts of water supply or distribution units. The Tribunal followed its earlier view on the same issue, and that construction had already been upheld by the Supreme Court in the connected matter, making the interpretation binding. On that basis, the claimed exemption was denied and the appeals were rejected. Case-Laws Customs Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265138