https://www.taxtmi.com/caselaws?id=299196 The Supreme Court of India held that equipment related to the storage of caustic soda and alumina qualifies as part of the manufacturing process for project import benefit, while port facilities equipment are categorized as port handling equipment and do not qualify for the benefit. The appeal was resolved accordingly. en-us Wed, 10 Mar 2004 00:00:00 +0530 Mon, 06 Dec 2021 14:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299196 The Supreme Court of India held that equipment related to the storage of caustic soda and alumina qualifies as part of the manufacturing process for project import benefit, while port facilities equipment are categorized as port handling equipment and do not qualify for the benefit. The appeal was resolved accordingly. Case-Laws Customs Wed, 10 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299196