1996(07)LCX0173

Judges: Hon’ble Chief Justice of India
Hon’ble Mr. Justice S.P. Bharucha 
Hon’ble Mr. Justice K. Venkataswami
Project Imports 
on 16-1-1997 the Supreme Court had dismissed the Civil Appeal No. 271 of 1993 filed by Collector of Customs, Calcutta against the CEGAT Order No. C/100/92-B2, dated 4-8-1992 on the matter: 
Whether benefit of concessional assessment as Project Import under Heading 84.66(1) of the Customs Tariff Act, 1975 can be availed on import of machinery/ equipment for expansion of specified industrial plant which manufactures computer software. 

Equivalent Collector v. DPS India (P) Ltd. - 1997 (92) ELT A130(S.C)