https://www.taxtmi.com/caselaws?id=44479 A self-propelled vehicle imported to transport transformers from railway yards to sub-station erection sites was held not to qualify as project import under Item 84.66. The tariff entry covered auxiliary equipment and related components only where they were required for the initial setting up or substantial expansion of the specified power project. Because the vehicle merely shifted transformers to the work site and was not an integral part of the power project itself, it did not fall within the project-import benefit. Customs authorities were therefore correct to deny assessment as project import. en-us Thu, 27 Feb 1997 00:00:00 +0530 Fri, 02 Jan 2015 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44479 A self-propelled vehicle imported to transport transformers from railway yards to sub-station erection sites was held not to qualify as project import under Item 84.66. The tariff entry covered auxiliary equipment and related components only where they were required for the initial setting up or substantial expansion of the specified power project. Because the vehicle merely shifted transformers to the work site and was not an integral part of the power project itself, it did not fall within the project-import benefit. Customs authorities were therefore correct to deny assessment as project import. Case-Laws Customs Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44479