1998 (7) TMI 242

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r (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 Import Regulations, 1986. 2. The lower appellate authority has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 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. Malini Podwal reiterates the findings of the lower appellate authority as set out ab .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X