https://www.taxtmi.com/caselaws?id=80255 A proforma invoice was held insufficient to satisfy the contract-registration requirement under the Project Imports (Registration of Contract) Regulations, 1965, because the scheme contemplates a formal registrable contract and not a preliminary commercial document. Heat treatment of components was also found not to amount to manufacture or production, as no new and distinct article emerged with a different name, character or use; the activity remained job work rather than an industrial plant. On that basis, the unit did not qualify for project import concession under Heading 84.66, which requires an industrial plant engaged in manufacture or production. en-us Fri, 29 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80255 A proforma invoice was held insufficient to satisfy the contract-registration requirement under the Project Imports (Registration of Contract) Regulations, 1965, because the scheme contemplates a formal registrable contract and not a preliminary commercial document. Heat treatment of components was also found not to amount to manufacture or production, as no new and distinct article emerged with a different name, character or use; the activity remained job work rather than an industrial plant. On that basis, the unit did not qualify for project import concession under Heading 84.66, which requires an industrial plant engaged in manufacture or production. Case-Laws Customs Fri, 29 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80255