9911796707
TMI Blog1996 (9) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order-in-appeal No. S/49-240/86 CL of Collector of Customs (Appeals), Bombay. 2. The Collector has upheld the order of the Assistant Collector denying the appellants the benefit of Project Imports under Heading 84.66 of CTA, 1975. 3. None appeared on behalf of the appellants, when the matter was called. The appellants have, however, requested decision on merits. 4. In their appeal memo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Directorate of Industries, Goa on the ground that the goods were being imported for substantial expansion of their unit at Goa. In their application for Project Import Registration they had declared the location of Plant or Machinery at Tivin Industrial Estate, Caraswada, Mapusa, Goa. This is a location shown in the registration certificate also. Since there was a violation of the conditions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is essential for concession under Project Import cannot be departed from in regard to any of its conditions. The conditions of contract which was registered implied that the import was required for the project located at Goa for substantial expansion of the unit at Goa. To the extent the machinery instead of being put to use at Goa was diverted to Bombay, there was clearly a violation of terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Heading 84.66 of the Customs Tariff Act. Since the appellants did not instal the said machinery for the expansion of its existing unit, but transferred the machinery after it had been cleared from the customs, the appellant cannot claim the benefit of the concessional rate of duty under Heading 84.66 of the Customs Tariff Act and is liable to pay such duty at the normal rates prescribed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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