2002 (3) TMI 51

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..... tions to improve their transmission and distribution network in the major cities to which they catered. The Central Electricity Authority, Government of India, gave them a certificate on 28th May, 1990 that the goods to be imported were eligible for the concessional rate of customs duty under Tariff Heading 98.01. This classification having been denied to them by the lower authorities, the matter .....

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..... e Tribunal appears to have taken the view that 'power project' meant only a project which generated electric power and not a project that transmitted or distributed electricity. 4.The learned Solicitor General, appearing for the Revenue, fairly concedes that 'power project' within the meaning of Tariff Heading 98.01 must include not only a project that generates electricity but also a project t .....

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