1. Project Imports:—
(i) Endorsement on import licence or recommedatory letter is not essential for obtaining benefit of H. 84.66 if otherwise due. H. 84.66 applies only to those imports which are meant for initial setting up of new unit or substantial expansion of capacity of existing unit. 1983 ECR 570D (T).
(ii) Availing of the concession to project imports under H. 84.66 is no bar to availing of the concession under any other exemption notification. A complete machine even though imported in knocked down condition under different consignments (but under one contract) is entitled to the exemption available to the complete machine. 1983 ECR 1021D (T).
(iii) Failure to register the contract under Project Imports Regulations deprives importer of benefit of lower rate of duty under H. 84.66. 1983 ECR 923D (T).

2. Modernisation and revamping do not in themselves preclude substantial expansion of an existing unit for purposes of assessment under H. 84.66. 1984 ECR 1345 (T).

3. Photographic laboratory is not an industrial plant under H. 84.66 since no manufacturing activity is involved. 1984 ECR 1572 (T).

4. Project Imports In view of the Govt. of India"s Order regarding admissibility of the Project Import Rules to the Project for which the goods have been imported, there is no reason to deny the benefit of assessment under H. 84.66. 1984 ECR 1850 (T).

5. Project Imports In view of the Government of India"s acceptance of claim for registration of the contract, the delayed application for registration of contract should be accepted. 1984 ECR 1975 (T).

6. Cassettes—Transfer of recorded matter from one tape to another is an industrial process and machinery required for the same is assessable as item of machinery, instruments, apparatus, etc. relating to Project Import. 1985 ECR 1891 (T).

7. Enhancement of assessable value to the prejudice of the appellants, without issuing a show cause notice to them is against the principles of natural justice and cannot be upheld. 1989 (23) ECR 508 (T).

8. Project Import: Customs are justified in denying project import where the goods (gas cylinders) were imported after the project had been set up. 1990 (28) ECR 352 (Calcutta).

9. Duramatic tyres which are not interchangeable for motor vehicles, are appropriately classifiable under CTA H. 98.06. 1991 (36) ECR 81 (T).

10. Sleeves (Dampening), in view of the special design for use in offset printing machine, are classifiable under CTA H. 98.06; eligible for exemption Notfn. No. 69/82-Cus. 1991 (35) ECR 301 (T).

11. Textiles—Bobbins are not machinery. Fall under CTA: H. 98.06 not 84. 1992 (41) ECR 722 (T).

12. Project Import—CH. 98 Note 2 applies to all goods imported under CTA: H. 98.01—Multilayer extruding machine so covered even if allowed concession under Notfn. 125/86-Cus. Spares also covered under 98.01. 1992 (42) ECR 401 (T).

13. Project Import—Estoppel—None against Govt. modifying the provisions. CBEC too empowered to change them under section 157 of Customs Act. CTA: Ch. 98, H. 98.01. 1993 (45) ECR 5 (Bombay)

14. Fly knives are not tools but essential parts of machine; fall under CTA: 98.06. 1993 (46) ECR 24 (T)

15. Heating element designed as part of domestic refrigerator falls under CTA H. 98.06 as per Interpretative Rule 3(c), as H. 98.06 occurs after SH. 8410.69, which is equally applicable. 1993 (46) ECR 487 (T).

16. Ceramic Fibre Blocks (Pyro Blocks)—Even if they fall under new heading 9806.00 instead of old 6806.90, these are eligible under Notfn. 26/84-Cus. 1994 (52) ECR 413 (T).

17. Project Import Regulations made under Cus. Act S. 157 are a statute, even if subordinate legislation. Estoppel inapplicable. CTA: H. 98.01. 1994 (53) ECR 92 (Bombay).

18. Personal Computers and Photocopiers included in the Project Report submitted at the time of Registration of Contract and needed for use in printing industry—Benefit of Project Import cannot be denied—CTA: H. 98.01. 1997 (69) ECR 529 (T).

19. Tape to Tape Sound Transferring Machine—CTA: H. 98.01—The establishment using the machine does not fall within the category of Service Establishments excluded from the scope of the definition of "industrial plant" under Project Imports Regulations, 1986—The imported machine is a part of an integrated arrangement of manufacture of recorded cassette tapes, and is eligible to the benefit of assessment under CTA: H. 98.01. 1997 (70) ECR 138 (T).

20. Sound Mixing Equipments and Tape to Tape Sound Transferring Equipment—Establishments offering services specifically excluded under Project Import Regulations, 1986, are not eligible to benefit of project import—CTA: H. 98.01. 1997 (70) ECR 385 (T).

21. Wheel Sets—Project Import—"Wheel Sets" imported for manufacture of railway wagons required for transportation of raw material from port to factory do not qualify for assessment as "auxiliary equipment" for benefit of concessional duty under CTA: H. 98.01 as "auxiliary equipment" does not cover transport vehicles and equipment ratio of the Tribunal"s judgment in the case of PSEB v. CC. 1997 (70) ECR 387 (T).

22. Springs for use with Valves—Exemption—As per technical write-up produced the springs imported by the Respondents are correctly classifiable under CTA: H. 98.06 and, being designed and manufactured to suit a specific type of valve, are en-ti-tled to exemption under Notfn. No. 69/87-Cus. ratio of judgment in BHEL v. CC. 1997 (71) ECR 193 (T).

23. Section Notes and Chapter Notes take pre-cedence over Rule 2(a) of the Interpretative Rules of the Customs Tariff by virtue of Rule 1 thereof. Telephone Sub-assemblies/Parts—The goods have been classified correctly under CTA: H. 98.06, because sub-assemblies and parts of goods of CTA: Ch. 85 (which, inter alia, covers tele-phones) are to be included under Chapter 98 by virtue of Chapter Note 1 thereof. 1998 (74) ECR 890 (T).

24. Condensor Bellows for Steam-operated Generator—Exemption—Condensor bellows are expansible contrivances for blasting of air and, there-fore, not "flexible tubing connections" of CTA: H. 83.07. The impugned item is part of a steam turbine, and steam turbines are classifiable under CTA: H. 84.06. Further, w.e.f. 1.3.1987, parts of specified machinery of Chapters 84, 85, 86, 89 and 90 came to be covered under CTA: H. 98.06. Notifications under H. 98.06 exempted, inter alia, parts of goods of CTA: H. 84.06, therefore the impugned goods are rightly classifiable under CTA: H. 98.06 as it stood at the relevant time, and are entitled to exemption under Notfn. 69/87-Cus. (as amd. by Notfn. 132/87-Cus). [1998 (75) ECR 724 (T)].

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