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    <title>1995 (3) TMI 235 - CEGAT, NEW DELHI</title>
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    <description>Concessional assessment as a project import under Heading 84.66 required compliance with the project import conditions, including a formal contract for goods needed for initial setting up and registration of that contract with Customs. A mere purchase order was not sufficient to satisfy the contractual requirement, and the camera&#039;s utility for the printing unit or the timing of import did not cure that defect. The process camera with accessories was therefore not eligible for project import concession, and the refusal to register the transaction was upheld.</description>
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      <description>Concessional assessment as a project import under Heading 84.66 required compliance with the project import conditions, including a formal contract for goods needed for initial setting up and registration of that contract with Customs. A mere purchase order was not sufficient to satisfy the contractual requirement, and the camera&#039;s utility for the printing unit or the timing of import did not cure that defect. The process camera with accessories was therefore not eligible for project import concession, and the refusal to register the transaction was upheld.</description>
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      <pubDate>Wed, 29 Mar 1995 00:00:00 +0530</pubDate>
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