9911796707
TMI Blog2006 (5) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The appellants are aggrieved by the denial of the benefit of Project Import under Customs Tariff Heading 84.66 to structural steel imported by them for execution of power project, on the ground that they had neither applied for registration of contract nor got their contract registered in terms of the Project Import Regul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the application filed for project import, in view of the silence of the department in registering the contract. 4. Vide another order-in-original dated 23-5-1987, another claim for refund of duty paid in excess on goods imported vide four different bills of entry was rejected on the same grounds; vide order-in-appeal No. 1874/89 dated 28-11-1989, the adjudication order was upheld; the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r registration, along with the original deed of contract and list of items certified by DGTD that the certificate from the sponsoring authority does not indicate whether the same has been issued on behalf of DGTD that there is no clarification from DGTD and that the copy of the purchase order dated 16-9-1985 of MMTC is also not signed or acknowledged by the supplier and since the contract is not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acknowledgment for receipt of the above letter. Therefore, the question of extending the benefit of concessional duty of project import under CTH 84.66 does not arise. Further, in terms of Project Import (Registration of Contract) Regulations, 1965, the contract must be registered prior to the clearance of the goods as held by the apex court in the case of Mihir Textiles Ltd. v. CC, Bombay - 1997 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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