Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1998 (3) TMI 420

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S. Sangia, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellant filed this appeal against the order-in-appeal passed by the Collector of Customs (Appeals) dated 16-2-1998. In this case the registeration of contract for import of goods under entry 9801 of the Customs Tariff was denied to the appellants. 2. Heard Shri Joseph Vellappy Senior Advocate with Shri Trithi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iff entry it is seen that the expression power project is used generally to mean any thing connected with generation or distribution of power therefore the appellants are eligible for registeration as project import under Heading 98.01 of the Customs Tariff. 5. In the present case, the appellant applied for registeration of contract for the import of the equipment to minimise transmission lo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellants, the equipments imported serve to minimise transmission loss of electrical energy by eliminating faulty branches and ensuring continuity of power supply. By eliminating the faulty feeder from the circuit, the power supply to other loads on the main feeder would continue, thus avoiding the situation of a power shut down. In terms of the Explanation to Notification No. 67/87 Cus., a Pow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates