https://www.taxtmi.com/caselaws?id=48717 Project import assessment under Heading 98.01 requires a specific contract registered with Customs before clearance, and that condition is mandatory. General-purpose cranes, excavators, loaders, trucks, forklifts, generators and similar construction aids were treated as not project-specific auxiliary equipment for a specified project, because they were capable of wider use and were not shown to form part of the project unit. Where goods do not qualify under Heading 98.01, the linked exemption under Notification No. 72/85-Cus. cannot be sustained independently, so concessional treatment is unavailable. en-us Fri, 28 May 1993 00:00:00 +0530 Fri, 10 Nov 2023 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48717 Project import assessment under Heading 98.01 requires a specific contract registered with Customs before clearance, and that condition is mandatory. General-purpose cranes, excavators, loaders, trucks, forklifts, generators and similar construction aids were treated as not project-specific auxiliary equipment for a specified project, because they were capable of wider use and were not shown to form part of the project unit. Where goods do not qualify under Heading 98.01, the linked exemption under Notification No. 72/85-Cus. cannot be sustained independently, so concessional treatment is unavailable. Case-Laws Customs Fri, 28 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48717