https://www.taxtmi.com/caselaws?id=348581 Heading 9801 project import benefit can extend to a single machine when it is imported under a duly registered contract for substantial expansion of an existing industrial unit. Regulation 3(a)(ii) excludes a single or composite machine from the definition of industrial plant, but that exclusion is relevant to the nature of the project and does not by itself bar assessment under Heading 9801 where the expansion project has already been accepted and the contract registered. The machinery formed part of the admitted expansion project, and no regulatory bar was shown to deny project import treatment. en-us Mon, 18 Sep 2017 00:00:00 +0530 Fri, 08 Mar 2019 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348581 Heading 9801 project import benefit can extend to a single machine when it is imported under a duly registered contract for substantial expansion of an existing industrial unit. Regulation 3(a)(ii) excludes a single or composite machine from the definition of industrial plant, but that exclusion is relevant to the nature of the project and does not by itself bar assessment under Heading 9801 where the expansion project has already been accepted and the contract registered. The machinery formed part of the admitted expansion project, and no regulatory bar was shown to deny project import treatment. Case-Laws Customs Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348581