https://www.taxtmi.com/caselaws?id=74215 A concessional customs duty benefit under Heading 84.66 was available only if the import contract was registered with customs before clearance of the goods. The appellants ed that the contract had not been registered within that time. Because the statutory precondition was not met, the concession could not be granted and strict compliance with the prescribed conditions was required for availing the tariff benefit. en-us Thu, 16 Jul 1987 00:00:00 +0530 Tue, 07 Jun 2011 14:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74215 A concessional customs duty benefit under Heading 84.66 was available only if the import contract was registered with customs before clearance of the goods. The appellants ed that the contract had not been registered within that time. Because the statutory precondition was not met, the concession could not be granted and strict compliance with the prescribed conditions was required for availing the tariff benefit. Case-Laws Customs Thu, 16 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74215