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

14. 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...

15. Production of “installation” certificate of the goods imported free of duty under the “Project Import Regulations, 1986” - The Tribunal after considering the documents...