1996 (11) TMI 185

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..... Revenue Appeal is directed against order dated 14-3-1990 passed by Collector (Appeals), Madras. 2. The Respondents sought registration of contract for import of Sound Mixing Equipment and tape to tape sound transferring equipment under project import. Assistant Collector rejected the request on the ground that project import Regulation Act defines the Industrial Plant and specifically exclude .....

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..... sed the records of the case. Collector (Appeals) while following the earlier appeal order in case of V.G.P. Video Vision (which is not on record) relied upon the decision of the Madras High Court in case of Master Recording Company. This decision, however, was rendered in the context of Project Import Regulations Act, 1965. Project Import Regulations Act 1986 however, specifically excluded establi .....

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