https://www.taxtmi.com/caselaws?id=266252 The Status Holders Incentive Scrip scheme under Notification No. 104/2009-Cus and paragraph 3.16 of the Foreign Trade Policy was confined to technology upgradation in the specified sectors and to capital goods imported for that sector under actual user condition. Accessories imported for a steam turbine generator set used for electricity generation were not shown to be capital goods for the basic chemical industry or connected with its sector-specific technology upgradation. The appellants were therefore not eligible for SHIS benefit on the impugned goods. en-us Fri, 12 Jun 2015 00:00:00 +0530 Sat, 09 Jan 2016 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266252 The Status Holders Incentive Scrip scheme under Notification No. 104/2009-Cus and paragraph 3.16 of the Foreign Trade Policy was confined to technology upgradation in the specified sectors and to capital goods imported for that sector under actual user condition. Accessories imported for a steam turbine generator set used for electricity generation were not shown to be capital goods for the basic chemical industry or connected with its sector-specific technology upgradation. The appellants were therefore not eligible for SHIS benefit on the impugned goods. Case-Laws Customs Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266252