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    <title>1992 (1) TMI 227 - CEGAT, NEW DELHI</title>
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    <description>Absence of a project-import endorsement on the import licence did not, by itself, bar registration of the contract or concessional assessment under Heading 84.66 where the import was otherwise eligible. The import was for initial establishment of a coffee curing unit, had been recommended by the Coffee Board as sponsoring authority, and the evidence supported project-import treatment. The Project Import (Registration of Contract) Regulations, 1965 were held not to require a DGTD industrial licence where the industry was not scheduled and DGTD had no role. The revenue conditions relied upon were therefore not a bar to project-import registration or benefit.</description>
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    <pubDate>Wed, 15 Jan 1992 00:00:00 +0530</pubDate>
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      <title>1992 (1) TMI 227 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81763</link>
      <description>Absence of a project-import endorsement on the import licence did not, by itself, bar registration of the contract or concessional assessment under Heading 84.66 where the import was otherwise eligible. The import was for initial establishment of a coffee curing unit, had been recommended by the Coffee Board as sponsoring authority, and the evidence supported project-import treatment. The Project Import (Registration of Contract) Regulations, 1965 were held not to require a DGTD industrial licence where the industry was not scheduled and DGTD had no role. The revenue conditions relied upon were therefore not a bar to project-import registration or benefit.</description>
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      <pubDate>Wed, 15 Jan 1992 00:00:00 +0530</pubDate>
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