Customs Tariff

Customs Tariff Act, 1975

— Heading 98.01 — Expressions <169>auxiliary equipment<170>, <169>industrial plant<170> — Meaning and scope — <169>Auxiliary equipment<170>, held, is an equipment which aids or helps — <169>Industrial plant<170>, held, covers <169>fertiliser plant<170> — Hence, any equipment which aids or helps in setting of an industrial project, held, would fall under Heading 98.01 and would be eligible to the benefit of project import — Construction equipment imported and used in initial setting up of a fertiliser plant, held, could not denied the benefit of project import merely on the ground that after being used for the said purpose, the said equipment could be used for some other project, (2006) 7 SCC 592-A

Customs

Customs Act, 1962

— S. 129-A — Appeal to Appellate Tribunal — Pleadings — New plea — Plea not raised before the adjudicating authority and the first appellate authority, held, rightly disallowed by the Appellate Tribunal to be raised for the first time in second appeal before it — More so, when that ground had not been mentioned even in the show-cause notice, (2006) 7 SCC 592-B