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and spare parts, other raw materials (including semifinished material) or consumable stores not exceeding 10% of the value of the goods specified. above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in to 6 above."

(emphasis added) The expression "industrial plant" is not defined in the Customs Tariff Act, 1975 or, for that matter, in the Customs Act, 1962. Chapter Note (2) of Chapter 98, which it must be emphasized is apart of statute itself, says that the expressions used in heading No. 98.01 shall have the meaning assigned to them by the regulations made under Section 157 of the Customs Act and further that heading No. 98.01 shall apply to all goods which are imported in accordance with such regulations.