https://www.taxtmi.com/caselaws?id=45888 Project import benefits were construed strictly: graphic art films were held not to fall within Entry 84.66(i) because that provision covered only the enumerated machinery, equipment and related components or manufacture inputs, and the "initial setting up" language could not enlarge the entry to non-listed goods. They also did not qualify under Entry 84.66(ii), which is limited to spare parts, raw materials or consumable stores imported under a registered contract and essential for maintenance of the plant or project. The Director General, Technical Development's recommendation had no binding statutory force and could not override the customs and project import requirements. en-us Tue, 14 Nov 2000 00:00:00 +0530 Wed, 14 Jul 2010 13:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45888 Project import benefits were construed strictly: graphic art films were held not to fall within Entry 84.66(i) because that provision covered only the enumerated machinery, equipment and related components or manufacture inputs, and the "initial setting up" language could not enlarge the entry to non-listed goods. They also did not qualify under Entry 84.66(ii), which is limited to spare parts, raw materials or consumable stores imported under a registered contract and essential for maintenance of the plant or project. The Director General, Technical Development's recommendation had no binding statutory force and could not override the customs and project import requirements. Case-Laws Customs Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45888