https://www.taxtmi.com/caselaws?id=46185 Tariff Heading 98.01 was held to cover machinery imported for a power project engaged not only in generation but also in transmission and distribution of electricity, rejecting the narrower view that it applied to generation alone. Eligibility based on substantial expansion still depended on a factual finding whether the imported goods increased the capacity of the existing network by more than twenty-five per cent, and that issue required fresh examination on evidence. The interpretation issue was decided in favour of the appellant, but the matter was remanded for determination of the expansion requirement. en-us Tue, 19 Mar 2002 00:00:00 +0530 Fri, 16 Jul 2010 13:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46185 Tariff Heading 98.01 was held to cover machinery imported for a power project engaged not only in generation but also in transmission and distribution of electricity, rejecting the narrower view that it applied to generation alone. Eligibility based on substantial expansion still depended on a factual finding whether the imported goods increased the capacity of the existing network by more than twenty-five per cent, and that issue required fresh examination on evidence. The interpretation issue was decided in favour of the appellant, but the matter was remanded for determination of the expansion requirement. Case-Laws Customs Tue, 19 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46185