1996 (1) TMI 187

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..... er per : G.P. Agarwal, Member (J)]. Being aggrieved with the rejection of the claim for registration of the Contract relating to the import of One Horizontal Machining Centre by the authorities below, the appellants have filed this appeal. 2. Arguing on behalf of the appellants, Sh. R. Subramanian Ld. Consultant, submitted that the authorities below have rejected the request of the ap .....

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..... e production of a unit also amounts to substantial expansion of an existing unit. 3. In reply, Sh. Mohd. Ali, Ld. J.D.R., submitted that it is an admitted fact on the record that no contract was produced before the authorities below with their request for the registration of the contract and the order does not amount to Contract. He also took us through the statement made by the Appellants in t .....

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..... is submission that formal contract is contemplated under Heading 84.66 and therefore, mere placement of order, or its acceptance, does not amount to contract, and, therefore, the Importer was not entitled for the benefit under Heading 84.66. 4. Considered. In the case of National Newsprint Paper Mills Ltd. (supra), while dealing with the meaning of Substantial expansion of an existing uni .....

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