Project Import concession required a written contract and proper registration before clearance, with refusal upheld for non-compliance.

Project Import benefit under Heading 84.66 was available only against one or more specific contracts registered in the prescribed manner before clearance. The regulations required the registration application to be accompanied by the original deed of contract, the import licence and the supporting statement, so a written contract was treated as mandatory for both registration and concessional assessment. On that basis, the claim for Project Import registration failed because no written contract was produced, and concessional treatment was refused.

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Issues: Whether registration and concessional assessment under Project Import could be claimed without filing the original deed of contract and whether a written contract was essential for import under Heading 84.66.

Analysis: Project Import benefit under Heading 84.66 was available only where goods were imported against one or more specific contracts registered in the prescribed manner before clearance. Regulation 3(4) of the Project Import (Registration of Contract) Regulations, 1965 required the application to be accompanied by the original deed of contract together with the import licence and supporting statement. On a reading of the tariff heading and the regulations, the existence of a written contract was treated as mandatory for registration and for availing the concession.

Conclusion: The claim for Project Import registration failed for want of a written contract, and the refusal of concessional treatment was upheld against the assessee.

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