https://www.taxtmi.com/caselaws?id=86242 Project import concession under Heading 84.66 was linked to the declared project site and terms of registration under the Project Import (Registration of Contract) Regulations, 1965. Clause 3(a) required the importer to specify the location of the plant or project, and clause 3(c) required declarations on installation, design, capacity, and, for substantial expansion, the installed capacity and proposed additions. Because the machinery registered for installation at Goa was diverted to Bombay instead of being used at the registered project site, the contractual condition underlying registration was breached. The imported goods therefore lost eligibility for concessional treatment under Heading 84.66. en-us Mon, 16 Sep 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86242 Project import concession under Heading 84.66 was linked to the declared project site and terms of registration under the Project Import (Registration of Contract) Regulations, 1965. Clause 3(a) required the importer to specify the location of the plant or project, and clause 3(c) required declarations on installation, design, capacity, and, for substantial expansion, the installed capacity and proposed additions. Because the machinery registered for installation at Goa was diverted to Bombay instead of being used at the registered project site, the contractual condition underlying registration was breached. The imported goods therefore lost eligibility for concessional treatment under Heading 84.66. Case-Laws Customs Mon, 16 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86242