1997(07)LCX0243

Judges: Hon’ble Mr. Justice S.C. Sen 
Hon’ble Mr. Justice S.P. Kurdukar
Project Import —concessional rate of duty under Heading 98.01 of CTA
On 28-7-1997 the Supreme Court had dismissed the Civil Appeal Nos. 3377-3378 of 1997 filed by Texmaco Limited against the CEGAT Order Nos. C/1630-31/96-B2, dated 29-11-1996 on the matter: 
Whether benefit of concessional rate of duty under Heading 98.01 of the Customs Tariff Act, 1975 can be availed or not on the import of Wheel sets which are not auxiliary equipment for initial setting up of Project 

Equivalent Texmaco Limited v. Collector - 1998 (97) ELT A219(S.C)