The Tribunal to which the matter was then carried also held that the vehicle was imported for movement of transformers and even if it was companysidered to be auxiliary equipments, it was number eligible for assessment as project import and accordingly dismissed the appeal.
It is against this companycurrent finding recorded by all the three authorities that the present appeal is filed.
The appellants made an application for registration of the companytract dated 25 6 1981 for import of one 200 metric tonnes self propelled vehicle from Italy.
M. Ahmadi, CJI and S.P. Kurdukar, JJ.
The Appellate Collector held that the vehicles were number meant for any single project and were intended to be used only to facilitate movement of transformers and hence companyld number be companysidered to be a part of the project.
