https://www.taxtmi.com/caselaws?id=43749 Import of a small quantity of graphic art films was treated as covered by the Project Import scheme because they were used for test-working machinery during the initial setting up of the project. Tariff Heading 84.66(i)(d) was applied to goods required for initial installation, while 84.66(ii) was distinguished as relating to spare parts, raw materials, or consumable stores for maintenance. The films were found not to be essential for post-erection maintenance, but their limited quantity, use in testing after erection, and the technical verification certificate supported their character as installation-stage inputs. They therefore qualified for Project Import benefit. en-us Thu, 16 Dec 1993 00:00:00 +0530 Sat, 19 Jun 2010 17:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43749 Import of a small quantity of graphic art films was treated as covered by the Project Import scheme because they were used for test-working machinery during the initial setting up of the project. Tariff Heading 84.66(i)(d) was applied to goods required for initial installation, while 84.66(ii) was distinguished as relating to spare parts, raw materials, or consumable stores for maintenance. The films were found not to be essential for post-erection maintenance, but their limited quantity, use in testing after erection, and the technical verification certificate supported their character as installation-stage inputs. They therefore qualified for Project Import benefit. Case-Laws Customs Thu, 16 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43749