https://www.taxtmi.com/caselaws?id=43396 Chapter 98 of the Customs Tariff Act operates with overriding effect only for imports made in accordance with the Project Import Regulations, 1986, and Note 2 requires Heading 98.01 to be read with the meaning assigned in those regulations. On that scheme, the regulation-making power under the Customs Act supported the definition of "industrial plant" in Regulation 3(a), and the exclusion of photographic studios, film processing laboratories and similar service establishments was within that framework. The later tariff entry and 1986 Regulations therefore governed the classification, and the earlier position under the old heading and 1965 Regulations did not control. Imported photographic machinery for studios or film laboratories was outside Heading 98.01 and did not qualify for concessional project-import treatment. en-us Thu, 02 Apr 1992 00:00:00 +0530 Thu, 17 Jun 2010 17:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43396 Chapter 98 of the Customs Tariff Act operates with overriding effect only for imports made in accordance with the Project Import Regulations, 1986, and Note 2 requires Heading 98.01 to be read with the meaning assigned in those regulations. On that scheme, the regulation-making power under the Customs Act supported the definition of "industrial plant" in Regulation 3(a), and the exclusion of photographic studios, film processing laboratories and similar service establishments was within that framework. The later tariff entry and 1986 Regulations therefore governed the classification, and the earlier position under the old heading and 1965 Regulations did not control. Imported photographic machinery for studios or film laboratories was outside Heading 98.01 and did not qualify for concessional project-import treatment. Case-Laws Customs Thu, 02 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43396