https://www.taxtmi.com/caselaws?id=86665 Concessional project-import duty under Chapter heading 84.66(ii) applies to spare, replacement, raw material or consumable goods only when they are imported as part of a contract registered under the project import scheme, and when the prescribed value and essentiality requirements are met. Replacement parts for diesel generator sets were outside the scheme because no registered customs contract covered those goods, and the earlier registration issue had already been decided against the assessee. Authorities on registered or de-registered contracts did not assist, as the statutory condition of import under a registered project contract was not satisfied. The benefit of concessional duty was therefore unavailable. en-us Tue, 08 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86665 Concessional project-import duty under Chapter heading 84.66(ii) applies to spare, replacement, raw material or consumable goods only when they are imported as part of a contract registered under the project import scheme, and when the prescribed value and essentiality requirements are met. Replacement parts for diesel generator sets were outside the scheme because no registered customs contract covered those goods, and the earlier registration issue had already been decided against the assessee. Authorities on registered or de-registered contracts did not assist, as the statutory condition of import under a registered project contract was not satisfied. The benefit of concessional duty was therefore unavailable. Case-Laws Customs Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86665