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Issues: Whether the goods were entitled to Project Import benefit under Heading 84.66 despite the contract being registered only after the goods had already been ordered to be warehoused.
Analysis: Entitlement to the concessional benefit under Heading 84.66 depended on satisfaction of the prescribed conditions, including import against a specified registered contract and registration before the order permitting clearance for home consumption or deposit in warehouse. On the admitted facts, the goods were imported and warehoused before the contract was registered. The requirement of prior registration was therefore not fulfilled, and the statutory conditions for availing the benefit were not met.
Conclusion: The Project Import benefit was not available, and the appeal failed.
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