https://www.taxtmi.com/caselaws?id=44581 Imported film developing machines and accessories were claimed for classification under Heading 84.66(i)(d) as auxiliary equipment for the initial setting up or substantial expansion of a specified industrial plant. The SC found no material to show that the appellants' unit qualified as a specified industrial plant for that heading, and noted that the tribunal and lower authorities had not adequately examined that requirement. As the appellants also failed to establish that factual basis before the Court, the claim for classification under the entry failed and the benefit of Heading 84.66(i)(d) was denied. en-us Tue, 10 Dec 1996 00:00:00 +0530 Thu, 01 Jul 2010 10:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44581 Imported film developing machines and accessories were claimed for classification under Heading 84.66(i)(d) as auxiliary equipment for the initial setting up or substantial expansion of a specified industrial plant. The SC found no material to show that the appellants' unit qualified as a specified industrial plant for that heading, and noted that the tribunal and lower authorities had not adequately examined that requirement. As the appellants also failed to establish that factual basis before the Court, the claim for classification under the entry failed and the benefit of Heading 84.66(i)(d) was denied. Case-Laws Customs Tue, 10 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44581