https://www.taxtmi.com/caselaws?id=51026 Exemption entries in a customs notification for distinct project categories must be applied according to the independent character of the imported goods. A diesel generating set imported for a fertiliser project was treated as goods required for a captive power plant, because the power plant was a separate and distinct project and not an integral part of the fertiliser plant. As a result, the more beneficial fertiliser-project exemption was unavailable, and the goods fell only within the captive power plant entry. en-us Thu, 15 Nov 2001 00:00:00 +0530 Tue, 21 Sep 2010 15:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51026 Exemption entries in a customs notification for distinct project categories must be applied according to the independent character of the imported goods. A diesel generating set imported for a fertiliser project was treated as goods required for a captive power plant, because the power plant was a separate and distinct project and not an integral part of the fertiliser plant. As a result, the more beneficial fertiliser-project exemption was unavailable, and the goods fell only within the captive power plant entry. Case-Laws Customs Thu, 15 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51026