https://www.taxtmi.com/caselaws?id=341343 Ion-exchange resins imported for a water treatment plant were treated as an integral and recurring component of the plant, not as consumables substantially used up in the process. On that basis, the resins remained eligible for classification under Heading 9801 and project import benefit could not be denied. The text also notes that water supply projects for purification and demineralisation fell within the relevant notification, and that even on a consumables assumption the value stayed within the permissible limit. The denial of the customs benefit was therefore unjustified. en-us Thu, 19 Jan 2017 00:00:00 +0530 Wed, 07 Feb 2018 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341343 Ion-exchange resins imported for a water treatment plant were treated as an integral and recurring component of the plant, not as consumables substantially used up in the process. On that basis, the resins remained eligible for classification under Heading 9801 and project import benefit could not be denied. The text also notes that water supply projects for purification and demineralisation fell within the relevant notification, and that even on a consumables assumption the value stayed within the permissible limit. The denial of the customs benefit was therefore unjustified. Case-Laws Customs Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341343