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1. Area Based Exemption - Substantial expansion of installed capacity - it is nowhere set out that there should be increased in more than 25% in the machinery installed in...

2. Eligibility for benefit of reduced Custom duty under Project Import Regulations, 1986 - as regulation no. 7 was not in the statute when the goods were imported, hence it...

3. Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - same concessional rate of duty would have been available to the appellant if they...

4. Denial of benefit of Project Imports Regulations, 1986 - substantial benefit of exemption from Customs duty has wrongly been denied by invoking procedural provision...

5. Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction

6. Area Based Exemption - benefit under Notification No. 50/03-CE - if the plants and machineries are in replacement of the old plant and machinery, but the object of...

7. Duty demand - Import of 10 numbers cooling bells - denial of the benefit of Project Import Regulations, 1986 - the appellant produced clarification of the supplier and...

8. Denial of project import benefit - power generation project - 1MW plant of the appellant cannot be treated as power generation project - SC

9. Denial of benefit of Project Import Concession under CTH 9801 - import of raw materials in excess quantity - import of raw material after finished goods (transformers)...

10. Project Import - benefit of concessional rate of duty - the appellants had registered the contract before clearance of the warehoused goods and hence they are eligible...

11. Project Import - Once the imported equipment was installed the benefit could not be denied for the failure to fulfil the conditions prescribed under Regulation 7 of PIR - AT

12. Area based exemption - Notification No. 50/2003-CE requires increase in installed capacity by not less than 25% to grant exemption - exemption denied merely on suspicion...

13. Service tax exemption under Notification No. 25/2012-ST denied for services of laying cable under NOFN project, as the project aimed at increasing subscriber base and...

14. Eligibility of assessment of construction equipments under Project Imports Regulations (PIR), 1986 – Instructions - regarding. - Cir. No. 49 / 2011-Customs Dated: November 4, 2011

15. Benefit of Notification No.25/99 - Duty liability for shortage of the quantity imported by availing the benefit of Notification No. 25/99(Cus) read with Customs (Import...