https://www.taxtmi.com/caselaws?id=104346 Project import classification under Heading 84.66 was unavailable because the goods were not covered by a specific contract registered with Customs before clearance. The mandatory registration requirement under the project import regulations was treated as a condition precedent, not a formality, and later inclusion of the diesel generating sets after importation could not create eligibility. Applying strict construction of fiscal exemptions, the Tribunal held that the importer had not satisfied the statutory conditions for concessional assessment. The refund claim based on project import benefit was therefore not maintainable. en-us Thu, 14 Nov 1996 00:00:00 +0530 Tue, 28 Feb 2012 17:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104346 Project import classification under Heading 84.66 was unavailable because the goods were not covered by a specific contract registered with Customs before clearance. The mandatory registration requirement under the project import regulations was treated as a condition precedent, not a formality, and later inclusion of the diesel generating sets after importation could not create eligibility. Applying strict construction of fiscal exemptions, the Tribunal held that the importer had not satisfied the statutory conditions for concessional assessment. The refund claim based on project import benefit was therefore not maintainable. Case-Laws Customs Thu, 14 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104346