https://www.taxtmi.com/caselaws?id=72479 The Tribunal held that registration requirements under Heading No. 84.66 of the Customs Tariff Act were mandatory, not merely procedural. The appellant's failure to register contracts for spares as part of the original contracts for plant and machinery led to the dismissal of the appeal. The refusal to register spares contracts was upheld, citing clear statutory language mandating registration of both types of contracts together. Previous decisions on similar facts supported the Tribunal's conclusion. en-us Fri, 21 Mar 1986 00:00:00 +0530 Thu, 19 May 2011 17:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72479 The Tribunal held that registration requirements under Heading No. 84.66 of the Customs Tariff Act were mandatory, not merely procedural. The appellant's failure to register contracts for spares as part of the original contracts for plant and machinery led to the dismissal of the appeal. The refusal to register spares contracts was upheld, citing clear statutory language mandating registration of both types of contracts together. Previous decisions on similar facts supported the Tribunal's conclusion. Case-Laws Customs Fri, 21 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72479