https://www.taxtmi.com/caselaws?id=48857 The dominant issue was whether imported auxiliary machinery, fully utilised for initial setting up of a specified fertiliser project, qualified for assessment under the Project Import Scheme in Heading 98.01/84.66 CTA despite a possibility of later use elsewhere. The Tribunal held that once the fertiliser plant falls within the specified industrial plants, all auxiliary equipment required for initial setting up is covered, as "auxiliary" includes equipment that aids the project and need not become an integral part of the plant or be incapable of subsequent use. In the absence of evidence that the goods were diverted to any other project, denial of project import benefit was held unsustainable, and the benefit was allowed; the other referred issue was treated as academic and not decided. en-us Wed, 25 Oct 2000 00:00:00 +0530 Sun, 04 Jan 2026 21:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48857 The dominant issue was whether imported auxiliary machinery, fully utilised for initial setting up of a specified fertiliser project, qualified for assessment under the Project Import Scheme in Heading 98.01/84.66 CTA despite a possibility of later use elsewhere. The Tribunal held that once the fertiliser plant falls within the specified industrial plants, all auxiliary equipment required for initial setting up is covered, as "auxiliary" includes equipment that aids the project and need not become an integral part of the plant or be incapable of subsequent use. In the absence of evidence that the goods were diverted to any other project, denial of project import benefit was held unsustainable, and the benefit was allowed; the other referred issue was treated as academic and not decided. Case-Laws Customs Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48857