1996 (1) TMI 187 - AT - Customs

Summary

The appellants appealed the rejection of their claim for registration of a contract related to the import of a Horizontal Machining Centre. The authorities rejected the request due to lack of endorsement on the Import Licence for project import. The appellants argued that such endorsement is not mandatory under Heading 84.66. The respondent contended that substantial expansion of production does not constitute substantial expansion of an existing unit. The Tribunal held that substantial expansion of the unit, not just production, is required for Heading 84.66 benefits, thus rejecting the appeal. (Case: 1996 (1) TMI 187 - CEGAT, NEW DELHI)