https://www.taxtmi.com/caselaws?id=345042 The Tribunal allowed the appeal by M/s Whirlpool of India Ltd, overturning the denial of concessional duty rate for project imports under heading 9801. The re-classification of imported goods and penalty imposition were rejected, emphasizing compliance with project approval conditions, installation at the permitted site, and classification at the time of import. The decision highlighted the perpetual ownership and possession requirements were not mandatory for concessional duty eligibility, and relocation did not affect classification under heading 9801. Compliance with project import regulations and judicial precedents was crucial for project import eligibility. en-us Mon, 12 Jun 2017 00:00:00 +0530 Fri, 09 Feb 2018 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345042 The Tribunal allowed the appeal by M/s Whirlpool of India Ltd, overturning the denial of concessional duty rate for project imports under heading 9801. The re-classification of imported goods and penalty imposition were rejected, emphasizing compliance with project approval conditions, installation at the permitted site, and classification at the time of import. The decision highlighted the perpetual ownership and possession requirements were not mandatory for concessional duty eligibility, and relocation did not affect classification under heading 9801. Compliance with project import regulations and judicial precedents was crucial for project import eligibility. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345042