Eligibility of assessment of construction equipments under Project Imports Regulations (PIR), 1986 – Instructions - regarding.

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..... All Chief Commissioners of Customs / Customs (Prev). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev). All Commissioners of Customs (Appeals). All Commissioners of Customs & Central Excise, All Commissioners of Customs & Central Excise (Appeals) All Directors General under CBEC Subject: Eligibility of assessment of construction equipments .....

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..... nstruments, level Nako with tripod and theodlite Nako with accessories & tripod would certainly be auxiliary equipments which would help in the initial setting up of the industrial plant." It is also observed by Hon'ble Apex Court in Punjab Power State Electricity Board [1997(91) ELT 247(SC), "that the vehicles, which are used in the shifting of the transformers would not constitute integral activ .....

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