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TMI Blog1990 (9) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 Master and II unit Store Cassette Recorder (amplified as main machine in the Bill of Entry). The appellants claimed registration of the goods imported, under Project Import Regulations for the purpose of assessment at concessional rate in terms of notification No. 315/83-Cus., dated 26th Nov., 1983. The adjudicating authority rejected the claim of the appellants on the ground that the impugned goods are meant for service industry and therefore, fall outside the scope of Project Import Regulations. On appeal the Collector confirmed the order of the Asstt. Collector. Hence the appeal before us. 2. The Collector while rejecting the claim of the appellants observed that the function of the impugned goods is primarily to transfer of the musi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s will go up from present level to 30 million pieces in a year. 4. That a recording of cassette is completely distinct from an ordinary blank cassette. When a recorded cassette is manufactured the blank cassette acquires a distinct and different identity and for purposes of tariff it becomes classifiable under a heading different from the one under which the blank cassette is classified. It is also submitted that the industry cannot be called as service industry. 5. It is next contended that the machine in present is not a 'single' or 'composite machine' since it does not produce a commodity by its own function which can be sold in the market, but it is one of the multistage manufacturing unit. The concept envisaged under note 3 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown in the video. No written contract is available and only a purchase order is available. Mere offer and acceptance do not make it a proforma invoice. The appellants' is not a specified industry. Every industrial plant does not get benefit of Project Import Regulation. He relied on M/s. Sourashtra Chemicals v. CC, Ahmedabad [1983 (12) E.L.T. page 829]. He also submitted relying on Photo Visual v. CC [1984 (17) E.L.T. 443], that industrial plant envisages production, manufacturing activities, and the activity which is the subject matter of appeal does result in the production of any goods. He also contended that in order to attract Tariff Item 98.01 it should be relatable to a specified industry. Since the industry is not specified tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of electronics items or the substantial expansion of an existing industrial unit manufacturing electronic items, from so much of that portion of the duty of customs leviable thereon .................... as is in excess of the amount calculated at the rate of 35% ad-valorem, subject to the condition that an officer not lower in rank than Director in the Department of Electronics of the Government of India or an Industrial Advisor in the Directorate General of Technical Development of the Government of India is satisfied that the goods in question are required for the purpose specified above and certifies to this effect and recommends grant of the above exemption." 12. From the above it is clear that under the notification the exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gle machine or a composite machine, within the meaning assigned to it, in Notes 3 4 to Section XVI of the said First Schedule; 4. Eligibility - The assessment under the said Heading No. 98.01 shall be available only to those goods which are imported (whether in one or more than one consignment) against one or more specific contracts, which have been registered with the appropriate Customs House in the manner specified in regulation 5 and such contract or contracts has or have been so registered. 5. Registration of Contracts.-(1) Every importer claiming assessment of the goods falling under the said Heading No. 98.01 on or before their importation shall apply in writing to the proper officer at the port where the goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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