Power project, within the meaning of tariff heading 98.01 must include not only a project that generates electricity but also a project that transmits and distributes electricity, Kerala SEB v. Collector of Customs, (2002) 10 SCC 535 (536). (Customs Tariff Act, 1975 Heading 98.01)
Power projects, shall mean such projects whose output or end-product is power, but shall not include captive power plants set up by projects engaged in activities other than power generation, Union of India v. Indian Charge Chrome, (1999) 7 SCC 314.
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