https://www.taxtmi.com/caselaws?id=54340 Goods imported for a 1 MW captive power plant were held not to qualify for project import benefit under Heading 98.01 or exemption under Serial No. 399(iv) of Notification No. 21/2002-Cus. The Tribunal treated the decisive factor as the nature of the undertaking and the intended use of generated power: State permission allowed only captive consumption with no third-party sale, and a small plant was distinguished from a power generation project, which the Tribunal viewed as a larger and more extensive undertaking. The exemption claim therefore failed. en-us Wed, 23 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 14:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54340 Goods imported for a 1 MW captive power plant were held not to qualify for project import benefit under Heading 98.01 or exemption under Serial No. 399(iv) of Notification No. 21/2002-Cus. The Tribunal treated the decisive factor as the nature of the undertaking and the intended use of generated power: State permission allowed only captive consumption with no third-party sale, and a small plant was distinguished from a power generation project, which the Tribunal viewed as a larger and more extensive undertaking. The exemption claim therefore failed. Case-Laws Customs Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54340