1998 (7) TMI 242

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....cate, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Heard both sides. Question involved in the present appeal of the Revenue is whether the importation of the power transformers and circuit breakers for use in the project of the respondents for improvement of the sub-transmission and distribution network in major cities is covered by Tariff Heading 98.01 and the Project Im....

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....tribution net work in major cities. These goods do not add to the generation of power which is the first and foremost aim of a power project. Quantum of power generation remains the same. It is therefore, contended by the Revenue that the imported goods would not be covered by the expression "substantial Expansion" of the existing project. 4. On the other hand, the learned Advocate Ms. Mal....