https://www.taxtmi.com/caselaws?id=267118 The Appellate Tribunal upheld the decision that the imported goods were eligible for clearance under the Status Holder Incentive Scheme (SHIS) and classified as capital goods under Chapter 84. The Tribunal found that the goods were integral parts of a larger project involving the import of plant and machinery, meeting the criteria for SHIS benefits. The judgment emphasized the specific nature of the goods and their importance in setting up the capital goods, ultimately rejecting the Revenue's appeal and confirming the eligibility of the respondents for Customs Notification No.104/2009 benefits under the SHIS Scheme. en-us Thu, 08 Oct 2015 00:00:00 +0530 Fri, 18 Nov 2016 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267118 The Appellate Tribunal upheld the decision that the imported goods were eligible for clearance under the Status Holder Incentive Scheme (SHIS) and classified as capital goods under Chapter 84. The Tribunal found that the goods were integral parts of a larger project involving the import of plant and machinery, meeting the criteria for SHIS benefits. The judgment emphasized the specific nature of the goods and their importance in setting up the capital goods, ultimately rejecting the Revenue's appeal and confirming the eligibility of the respondents for Customs Notification No.104/2009 benefits under the SHIS Scheme. Case-Laws Customs Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267118