https://www.taxtmi.com/caselaws?id=53732 Heading 9801 applies to machinery used for the initial setting up or substantial expansion of a specific industrial unit, and the term "unit" is construed as a self-contained part of a plant with an independent function. On that approach, concessional project import treatment must be tested against the expansion of the particular unit for which the machinery was imported, not against the factory's overall production capacity. The text also notes that the factual record did not clearly establish expansion of the relevant unit, so verification of that aspect remained necessary and the matter was remanded for fresh decision. en-us Mon, 22 Nov 2004 00:00:00 +0530 Fri, 15 Oct 2010 09:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53732 Heading 9801 applies to machinery used for the initial setting up or substantial expansion of a specific industrial unit, and the term "unit" is construed as a self-contained part of a plant with an independent function. On that approach, concessional project import treatment must be tested against the expansion of the particular unit for which the machinery was imported, not against the factory's overall production capacity. The text also notes that the factual record did not clearly establish expansion of the relevant unit, so verification of that aspect remained necessary and the matter was remanded for fresh decision. Case-Laws Customs Mon, 22 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53732