2002 (3) TMI 51 - SC - Customs

Summary

The Supreme Court allowed the civil appeal regarding the classification of imported goods for improving electricity transmission and distribution network. The Tribunal's order was set aside, and the matter was remanded to consider if there would be a substantial expansion in the network capacity. The definition of 'power project' was clarified to include projects that transmit and distribute electricity. The case was restored to the Tribunal for further consideration.