https://www.taxtmi.com/caselaws?id=74486 A recommendatory letter from the sponsoring authority was not treated as a mandatory condition for registration of a project import contract under Heading 84.66. Rejection of registration solely for absence of that letter was therefore unsustainable. The Tribunal also noted that the project import concession was not defeated merely because the machinery was described as for substantial expansion rather than initial setting up, where the D.G.T.D. certification otherwise supported entitlement. In these circumstances, remand was found unnecessary and the assessee was held entitled to the consequential refund. en-us Tue, 08 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 11:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74486 A recommendatory letter from the sponsoring authority was not treated as a mandatory condition for registration of a project import contract under Heading 84.66. Rejection of registration solely for absence of that letter was therefore unsustainable. The Tribunal also noted that the project import concession was not defeated merely because the machinery was described as for substantial expansion rather than initial setting up, where the D.G.T.D. certification otherwise supported entitlement. In these circumstances, remand was found unnecessary and the assessee was held entitled to the consequential refund. Case-Laws Customs Tue, 08 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74486