https://www.taxtmi.com/caselaws?id=34616 The ruling determined that goods required for the captive coal mine, coal transportation system, and water transportation system do not qualify for customs duty exemption under Entry 400 of Notification 21/2002-Cus. However, the power evacuation system, essential for inter-state electricity transmission, falls within the scope of Entry 400 and is eligible for the exemption. The in-plant coal handling system was also deemed part of the power plant and eligible for the exemption. en-us Fri, 19 Dec 2008 00:00:00 +0530 Thu, 21 Mar 2013 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34616 The ruling determined that goods required for the captive coal mine, coal transportation system, and water transportation system do not qualify for customs duty exemption under Entry 400 of Notification 21/2002-Cus. However, the power evacuation system, essential for inter-state electricity transmission, falls within the scope of Entry 400 and is eligible for the exemption. The in-plant coal handling system was also deemed part of the power plant and eligible for the exemption. Case-Laws Customs Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34616