2002 (3) TMI 51

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....cted items for the setting up of new sub-stations to improve their transmission and distribution network in the major cities to which they catered. The Central Electricity Authority, Government of India, gave them a certificate on 28th May, 1990 that the goods to be imported were eligible for the concessional rate of customs duty under Tariff Heading 98.01. This classification having been denied t....

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....ting unit of, inter alia, a specified power project. The Tribunal appears to have taken the view that 'power project' meant only a project which generated electric power and not a project that transmitted or distributed electricity. 4.The learned  Solicitor General, appearing for the Revenue, fairly concedes that 'power project' within the meaning of Tariff Heading 98.01 must include not o....