1997 (2) TMI 108

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..... 200 metric tonnes self-propelled vehicle from Italy. They sought clearance of goods against import licence dated 18-6-1981. The vehicle was required for transporting 100 MVA transformers from railway station to the sites of 7 sub-stations set up by the appellants at various places in the State of Punjab and Haryana. The Assistant Collector of Customs rejected the application holding that the vehi .....

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..... imported for movement of transformers and even if it was considered to be auxiliary equipments, it was not eligible for assessment as project import and accordingly dismissed the appeal. It is against this concurrent finding recorded by all the three authorities that the present appeal is filed. 2. The relevant part of Item 84.66 of the Tariff entry was brought to our notice. It provides `that a .....

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