https://www.taxtmi.com/caselaws?id=340259 Field joint coating material, welding electrodes, magnetic ribbon and welding material imported for a notified pipeline project were held eligible for concessional duty under the project import scheme because they were covered by the sponsoring Ministry's Essentiality Certificate and imported for use in the approved project. Customs could not deny the benefit merely because the goods were consumables or because the project involved more than one importer. An Essentiality Certificate is treated as proof that the eligibility conditions for project-import exemption are met, and the project import entry applies to the project as approved. en-us Fri, 10 Mar 2017 00:00:00 +0530 Fri, 07 Apr 2017 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340259 Field joint coating material, welding electrodes, magnetic ribbon and welding material imported for a notified pipeline project were held eligible for concessional duty under the project import scheme because they were covered by the sponsoring Ministry's Essentiality Certificate and imported for use in the approved project. Customs could not deny the benefit merely because the goods were consumables or because the project involved more than one importer. An Essentiality Certificate is treated as proof that the eligibility conditions for project-import exemption are met, and the project import entry applies to the project as approved. Case-Laws Customs Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340259