https://www.taxtmi.com/caselaws?id=43515 Chapter Note (2) to Chapter 98 of the Customs Tariff Act and the Project Imports Regulations, 1986 were treated as validly made within the delegated power under Section 157 of the Customs Act because the tariff scheme incorporated the regulatory definition of "industrial plant." The regulations could exclude service-oriented establishments, including photographic studios and film-processing laboratories, from the concessional project-import entry. As a result, photographic machinery imported for such use did not qualify under Heading 98.01 and remained outside the project-import concession, attracting the higher tariff treatment. en-us Tue, 11 May 1993 00:00:00 +0530 Mon, 13 Apr 2015 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43515 Chapter Note (2) to Chapter 98 of the Customs Tariff Act and the Project Imports Regulations, 1986 were treated as validly made within the delegated power under Section 157 of the Customs Act because the tariff scheme incorporated the regulatory definition of "industrial plant." The regulations could exclude service-oriented establishments, including photographic studios and film-processing laboratories, from the concessional project-import entry. As a result, photographic machinery imported for such use did not qualify under Heading 98.01 and remained outside the project-import concession, attracting the higher tariff treatment. Case-Laws Customs Tue, 11 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43515