Kerala State Electricity Board vs Collector Of Customs, Kerala

The Supreme Court examined whether imported equipment for improving electricity transmission and distribution networks qualifies for concessional customs duty under Tariff Heading 98.01. The Tribunal had previously denied the benefit, ruling that 'power project' only applied to power generation and not transmission or distribution. The Court noted the Revenue's concession that 'power project' must encompass projects involving the transmission and distribution of electricity, not just generation.