https://www.taxtmi.com/caselaws?id=310599 Heading 9801 applies only to imports made in accordance with the Project Import Regulations, 1986, including the prescribed contractual registration and sponsoring authority mechanism. The amendment in Notification No. 54/2022-Customs expressly excluded solar power plants and solar power projects from the relevant table entries, and the attempt to place such projects under a residual entry was rejected as inconsistent with the scheme of the regulations. Clarificatory materials in the Finance Bill could not expand the scope of the notification. Solar power plants, and the machinery and raw materials required for them, are therefore not eligible for concessional assessment under Heading 9801. en-us Thu, 24 Nov 2022 00:00:00 +0530 Thu, 02 Nov 2023 19:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310599 Heading 9801 applies only to imports made in accordance with the Project Import Regulations, 1986, including the prescribed contractual registration and sponsoring authority mechanism. The amendment in Notification No. 54/2022-Customs expressly excluded solar power plants and solar power projects from the relevant table entries, and the attempt to place such projects under a residual entry was rejected as inconsistent with the scheme of the regulations. Clarificatory materials in the Finance Bill could not expand the scope of the notification. Solar power plants, and the machinery and raw materials required for them, are therefore not eligible for concessional assessment under Heading 9801. Case-Laws Customs Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310599