(emphasis added) 659 Heading 98.01 (Sub Heading 9801.00), being relevant for our purpose, must also be set out: Heading Sub Description of Rate of duty No. heading article Standard No. Prefential Areas 98.01 98.01.00 All items of machinery 60% including prime movers, instruments, apparatus and appliance, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, test and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components required for the intial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1)Industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration or oil or other minerals, and (6) such other projects as Central Government may, having regard to the economic development of the country notify in the official Gazette in this behalf; and spare parts, other raw materials (including semifinished material) or consumable stores not exceeding 10% of the value of the goods specified.