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Issues: Whether the imported film processor was eligible for assessment as a project import under Heading 84.66 of the Customs Tariff Act, 1975 for initial setting up or substantial expansion of the unit.
Analysis: Heading 84.66 contemplates machinery, equipment or apparatus required for the initial setting up of a unit or for substantial expansion of an existing unit. The benefit is not available for the import of a single individual item where the project had already been set up and the import did not form part of a complete integrated minilab system. The existence of a formal contract and compliance with the project-import conditions are essential, and a mere recommendatory letter or an isolated purchase of one item is insufficient. The evidence showed that the importer had already established the project and the subsequent import was only a film processor, which did not amount to setting up a new unit or substantially expanding the unit in the statutory sense.
Conclusion: The imported film processor did not qualify for project-import benefit under Heading 84.66 and the Revenue's objection was accepted.
Final Conclusion: The appeal succeeded and the concession claimed by the importer was denied.
Ratio Decidendi: Project-import relief under Heading 84.66 is confined to machinery or equipment imported under a formal project arrangement for initial setting up or substantial expansion of a unit, and does not extend to a standalone item imported after the project has already been established.
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