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Issues:
1. Assessment of goods under Heading 84.66 of C.T.A. 1975 for importation for a fertiliser plant project. 2. Whether the imported goods qualify for assessment under project imports. 3. Whether the captive power plant is an integral part of the fertiliser plant project. 4. Whether the imported goods were for substantial expansion of the initial plant. 5. Competency of the importer to seek assessment under Heading 84.66. 6. Existence of a contract for project imports. Analysis: 1. The appeal challenged the denial of assessment under Heading 84.66 for goods imported for a fertiliser plant project. The lower authority rejected the assessment, stating the goods did not qualify as initial setting up or substantial expansion of the plant. The appellant argued based on Public Notice No. 164 and legal precedents supporting phased importation for project imports. The Tribunal examined the documents, arguments, and relevant judgments. 2. The appellant contended that the imported goods qualified under project imports, emphasizing the status of the importers and the treatment of captive power plants. The respondent argued against the eligibility of the goods under Heading 84.66, citing legal judgments and the necessity of a registered contract for project imports. The Tribunal considered the arguments and previous decisions, including the requirement for machinery to be for initial setting up or substantial expansion. 3. The issue of whether the captive power plant was an integral part of the fertiliser project was debated. The appellant referenced a trade notice supporting the inclusion of captive power plants in project assessment. However, the Tribunal found no evidence of the power plant's integration into the initial proposal for the fertiliser plant, leading to the denial of assessment under Heading 84.66. 4. Regarding the substantial expansion of the initial plant, the Tribunal determined that the imported goods, though admitted as part of the parent plant, were peripheral and did not contribute to the manufacturing process. Consequently, the goods did not qualify for assessment under the project import scheme. 5. The competency of the importer to seek assessment under Heading 84.66 was questioned based on the lack of involvement in setting up the plant and entering into the contract with the supplier. The Tribunal noted the importance of fulfilling conditions for project imports, including proper registration of contracts, which was not adequately demonstrated in this case. 6. The existence of a contract for project imports was a crucial aspect of the case. The appellant sought registration based on an invoice, while legal precedents emphasized the necessity of a valid contract for project assessment. The Tribunal found the lack of a registered contract as a significant factor in rejecting the appeal. In conclusion, the Tribunal found no merit in the appeal and dismissed it based on the analysis of the issues related to project imports, captive power plants, substantial expansion, importer competency, and contract requirements for assessment under Heading 84.66.
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