TMI Blog1996 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... part of power project and they have produced a letter from the Central Electricity Authority in respect of the equipments imported wherein it has been recommended that the goods should be assessed under Tariff Item 98.01. This certificate has been given on the representation by the Tamil Nadu Electricity Board that the goods were being procured under Madras Augmentation and Upgradation project being financed by ADB loan and which is covered under heading substantial expansion under Heading 98.01. The learned lower authority has taken note of the requirement of transmission of electricity after generation and has held that since transmission is an essential part of said Project, the same has to be considered as part of the Project and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the project as such has been certified for the purpose of Project Import Regulations (PIR) and eligible for the concessional assessment. He does not have the necessary papers. The information in regard to this was also not furnished to the learned lower authority. 3. We observe that Tariff Item 98.01 reads as under :- All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including) those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent function in the execution of the said project. Before any concession can be allowed under Tariff Item 98.01, what is to be shown is that the equipment imported is for a project which is covered by the necessary certificate issued under Regulation 5(iv) or it is for the substantial expansion of the same, and also whether the same as such can be considered as a unit for the purpose of tariff as defined under 98.01. There is nothing before us not was anything placed before the learned lower authority to say that as to which particular project as certified is the one for which these goods were required as a part of substantial expansion. It has to be shown that the goods imported are relatable to that particular project and that particu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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