https://www.taxtmi.com/caselaws?id=80364 Project Import benefit under Heading 84.66 was available only against one or more specific contracts registered in the prescribed manner before clearance. The regulations required the registration application to be accompanied by the original deed of contract, the import licence and the supporting statement, so a written contract was treated as mandatory for both registration and concessional assessment. On that basis, the claim for Project Import registration failed because no written contract was produced, and concessional treatment was refused. en-us Thu, 22 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 13:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80364 Project Import benefit under Heading 84.66 was available only against one or more specific contracts registered in the prescribed manner before clearance. The regulations required the registration application to be accompanied by the original deed of contract, the import licence and the supporting statement, so a written contract was treated as mandatory for both registration and concessional assessment. On that basis, the claim for Project Import registration failed because no written contract was produced, and concessional treatment was refused. Case-Laws Customs Thu, 22 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80364