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    <title>1991 (1) TMI 155 - HIGH COURT OF JUD1CATURE AT MADRAS</title>
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    <description>The court allowed the writ petition challenging the order to register a contract under Project Import Regulations, 1986, for setting up a manufacturing unit for Pre-recorded Audio Cassettes and claiming exemption under Notification No. 315/83. The court set aside the order, directing the respondents to grant the benefit of the notification for the imported goods, emphasizing the distinction between industrial activity and service provision, and following precedent judgments supporting registration under Project Import Regulations.</description>
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