https://www.taxtmi.com/caselaws?id=48744 Project-import classification under Heading 84.66 requires a direct nexus between the equipment and the initial setting up or substantial expansion of the industrial plant itself. Equipment used for a port facility conveying system, designed only for unloading raw materials and loading finished product for export, lacks that direct connection to the plant's mining, refining, or manufacturing operations. Under the Project Imports Regulations, 1965, customs officers must independently satisfy themselves that the goods fit the tariff description, and an import licence or departmental endorsement cannot by itself determine classification under the Customs Act, 1962. en-us Fri, 30 May 1997 00:00:00 +0530 Fri, 06 Aug 2010 12:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48744 Project-import classification under Heading 84.66 requires a direct nexus between the equipment and the initial setting up or substantial expansion of the industrial plant itself. Equipment used for a port facility conveying system, designed only for unloading raw materials and loading finished product for export, lacks that direct connection to the plant's mining, refining, or manufacturing operations. Under the Project Imports Regulations, 1965, customs officers must independently satisfy themselves that the goods fit the tariff description, and an import licence or departmental endorsement cannot by itself determine classification under the Customs Act, 1962. Case-Laws Customs Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48744