9911796707
TMI Blog1998 (5) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... nts applied for registration of the contract for initial setting up of a project for manufacture of portable generator set. The contract was registered under the Project Import Regulations, 1986 and the appellants were allowed to import the goods for initial setting up for project for manufacture of portable generator set at the concessional rate of duty under Tariff Heading 98.01 of the Customs Tariff. He submits that the plant for manufacture of portable generator set was commissioned in February, 1988. He submits that on 4-12-1989, the appellants made a request to the Customs Authorities for registration of contract for the import of `dies and spares for manufacture of rotors and stators. He submits that rotors and stators are essential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the contractor initial setting up of project for manufacture of portable generator set. The contract was registered and the appellants were allowed to import plant and machinery for initial setting up for manufacture of portable generator set. The plant for manufacture of portable generator set was started production in February, 1988. The appellants filed reconciliation statement as required under the Project Import Regulations, 1986. 6. In the application dated 4-12-1989 filed by the appellants for registration of the contract for import of dies and spares, the appellants mentioned that towards our endeavour to indigenise these components and fabricate them within the country, we have imported `Dies for processing the rotor an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l expansion of the existing unit. In the present case, the appellants are not importing the `dies and spares for initial setting up of the plant for manufacture of portable generator set or for substantial expansion of the plant. 9. The case-law relied upon by the appellants is not applicable to the present case. The Hon ble High Court of Calcutta in the case of Asiatic Oxygen Ltd. v. Asstt. Collector of Customs 1992 (57) E.L.T. 537 held that cylinders were necessary for initial setting of the said unit. It is not disputed that the cylinders to be imported were necessary for the said unit to obtain their full licensed capacity and in the circumstances, the Hon ble High Court allowed the benefit of the Project Import to the gas cylinder ..... X X X X Extracts X X X X X X X X Extracts X X X X
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