https://www.taxtmi.com/caselaws?id=49781 Empty oxygen gas cylinders imported for the initial setting up of an oxygen gas plant were treated as auxiliary equipment required for project import assessment under Heading 98.01. The text states that an industrial plant for oxygen production falls within the Project Imports Regulations, 1986, and that cylinders essential for storage and supply of the manufactured gas are directly connected with the plant's establishment and functioning. On that basis, the denial of project import treatment was unsustainable, and the cylinders were within the scope of the relevant tariff entry. en-us Mon, 24 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 14:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49781 Empty oxygen gas cylinders imported for the initial setting up of an oxygen gas plant were treated as auxiliary equipment required for project import assessment under Heading 98.01. The text states that an industrial plant for oxygen production falls within the Project Imports Regulations, 1986, and that cylinders essential for storage and supply of the manufactured gas are directly connected with the plant's establishment and functioning. On that basis, the denial of project import treatment was unsustainable, and the cylinders were within the scope of the relevant tariff entry. Case-Laws Customs Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49781