https://www.taxtmi.com/circulars?id=60289 Once a contract for plant setup or expansion is registered, imports for the contract were to be treated as project goods classifiable under the project tariff heading, losing separate tariff identity so that differential duty rates from exemption notifications on individual goods would not apply; the Supreme Court permitted individual exemption notifications to apply to such imports, and the Board has rescinded the administrative circular imposing the contrary treatment. en-us Mon, 01 May 2017 00:00:00 +0530 Fri, 22 Mar 2019 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60289 Once a contract for plant setup or expansion is registered, imports for the contract were to be treated as project goods classifiable under the project tariff heading, losing separate tariff identity so that differential duty rates from exemption notifications on individual goods would not apply; the Supreme Court permitted individual exemption notifications to apply to such imports, and the Board has rescinded the administrative circular imposing the contrary treatment. Circulars Customs Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60289