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    <title>1997 (7) TMI 149 - SC Order</title>
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    <description>Where a project was sponsored by the recognised sponsoring authority and the Licensing Authority had issued the import licence for project import, the contract was registrable under the Project Import (Registration of Contract) Regulations, 1965 for concessional customs duty under Tariff Heading 84.66 even though the licence did not bear an express project import endorsement. The Supreme Court found the Tribunal&#039;s view consistent with the Regulations and upheld the conclusion that the Assistant Collector could not refuse registration solely for absence of such endorsement. The appeal was dismissed.</description>
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    <pubDate>Thu, 31 Jul 1997 00:00:00 +0530</pubDate>
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      <title>1997 (7) TMI 149 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=44670</link>
      <description>Where a project was sponsored by the recognised sponsoring authority and the Licensing Authority had issued the import licence for project import, the contract was registrable under the Project Import (Registration of Contract) Regulations, 1965 for concessional customs duty under Tariff Heading 84.66 even though the licence did not bear an express project import endorsement. The Supreme Court found the Tribunal&#039;s view consistent with the Regulations and upheld the conclusion that the Assistant Collector could not refuse registration solely for absence of such endorsement. The appeal was dismissed.</description>
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      <pubDate>Thu, 31 Jul 1997 00:00:00 +0530</pubDate>
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