https://www.taxtmi.com/caselaws?id=350808 Project import benefit was available for goods imported for the Jaipur Metro Project because the sponsoring authority's certificate specifically covered the equipment and identified the importer as a contractor linked to the main contractor. The record showed the goods were meant for ultimate supply to the project through BEML, and there was no allegation that they were unrelated to the metro project. A direct foreign supply contract with the importer was treated as a technical requirement that did not defeat the concessional duty treatment. The importer was therefore entitled to the concessional rate of duty under the Project Import Regulations. en-us Fri, 17 Feb 2017 00:00:00 +0530 Tue, 14 Nov 2017 04:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350808 Project import benefit was available for goods imported for the Jaipur Metro Project because the sponsoring authority's certificate specifically covered the equipment and identified the importer as a contractor linked to the main contractor. The record showed the goods were meant for ultimate supply to the project through BEML, and there was no allegation that they were unrelated to the metro project. A direct foreign supply contract with the importer was treated as a technical requirement that did not defeat the concessional duty treatment. The importer was therefore entitled to the concessional rate of duty under the Project Import Regulations. Case-Laws Customs Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350808